Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2021 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 37 - HC - Central ExciseMaintainability of appeal - monetary limit involved in the appeal - Applicability of circular dated 22.08.2019 - HELD THAT:- Since the Circular of CBDT dated 22.08.2019 fixed the monetary limit at a sum of ₹ 1 Crore to file an appeal, the present appeal which has a tax effect of ₹ 3,45,203/- is not maintainable. Moreover, there is no challenge to the constitutional validity of the Act or the Rules and no notification/instructions/Order or Circular is held illegal or ultravires. This appeal is dismissed on the short ground of monetary limit.
|