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2022 (4) TMI 1207 - AT - Service TaxMaintainability of appeal - monetary limit for filing appeal - applicability of section 35F(1) of Central Excise Act, 1944 read with instructions No. 390/MISC/116/ 2017-JC dated 22.8.2019 - competence of Commissioner (Appeals) to demand service tax - HELD THAT:- The present appeal has been filed pursuant to the Review Order No. 117/2020-21 dated 03.03.2021. The Reviewing Authority has held that Commissioner (Appeals) has travelled beyond the scope of mandate of Statute confirming demand of service tax of Rs,20,830/- as he has no power under Section 125(4) of Finance Act, 1944 to pass order where no appeal has been filed by the assessee to challenge amount of demand of ₹ 20,830/- as appeal before Commissioner (Appeals) was also filed by the department. There is no denial of the fact that vide the departmental instructions issued by CBEC under Customs Act dated 22.8.19, the monetary limit for filing the appeal by the Department before CESTAT has been fixed at ₹ 50 lakh and above clarifying that in any case having monetary limit i.e. less than ₹ 50 lakh shall not be filed before the CESTAT. The submission of learned Departmental Representative for being covered under the exemption clause are held not sustainable. Thus, none of the provisions the constitutional validity thereof was challenged. Nor the Original Authority had held any Notification/ instruction/order or Circular to be illegal or ultravires. Hence the exemption from applicability of monetary limit is not available with the Department. It is held that being aggrieved against the order the department is in appeal wherein the amount involved is much less than the monetary limit for maintainability of any appeal before this Tribunal in terms of section 35F(1) of Central Excise Act, 1944 read with instructions No. 390/MISC/116/ 2017-JC dated 22.8.2019. The appeal is accordingly, dismissed as being not maintainable.
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