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2023 (8) TMI 1230 - AT - Central ExciseMaintainability of appeal - monetary limit involved in the appeal - Area Based exemption - failure to fulfill the mandatory condition of starting Commercial production on or before 31.03.2010 - recovery of Central Excise duty alongwith interest and penalty - HELD THAT:- The appeal memo, show cause notice and all the documents it is quite evident that the total amount of demand in the said show cause notice is only Rs.20,311/-. Ideally this appeal should be dismissed as per the litigation policy, the threshold monetary limit for filing the appeal by revenue is Rs. 50 lakhs. As per F.No.390/Misc/116/2017-JC dated 22 August, 2019 revenue authorities have been directed to not file appeals before the amount (50 lakhs) and all appeals that had been filed in past were to be withdrawn. In this appeal also revenue do not dispute the invoice No.01 dated 30 March, 2010 but only say that being for an amount was only for purported clearance of goods availed at Rs.1,101/- Even a single clearance would made by the respondent would have justified the start of production by the respondent. There are no merits in this appeal which could have been dismissed for the amount involved being less than prescribed threshold limit under litigation policy - Appeal filed by the revenue is dismissed.
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