TMI Blog2013 (4) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court the Circular dated 17th August 2011 and if this circular had been brought to the notice of this Court the appeal would not have been admitted. It cannot be gainsaid that the Tribunal is bound by its own circular. In our opinion, since in the instant appeal the amount of Cenvat credit and penalty involved is small only in view of Circular dated 17th August 2011 the appeal could not have been preferred by the Central Excise and Customs Department. Same view has been taken by this Court in Tax Appeal No. 7 of 2011 in Commissioner of Central Excise and Customs, Surat-I vs. M/s. Sanoo Fashion Pvt. Ltd.[2013(4) TMI 76 - GUJARAT HIGH COURT]. Therefore, it is not necessary for us to go into the substantial question of law formulated by this Court as the appeal filed by the Revenue itself was not maintainable. For the reasons aforesaid, this appeal is dismissed keeping question open to be filed in appropriate case. - Tax Appeal No. 1262 of 2011 - - - Dated:- 6-8-2012 - V.M. Sahai and N.V. Anjaria, JJ. Shri Y.N. Ravani, Counsel, for the Appellant. Shri Uday Joshi, Counsel for M/s. Trivedi Gupta, for the Respondent. JUDGMENT We have heard Mr. Y.N. Ravani, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vil Appeals on matters relating to valuation and classification are filed under Section 35L(b) of the Central Excise Act, 1944 and Section 130E(b) of the Customs Act, 1962. Such appeals are being filed after careful scrutiny by the Board and while examining, the amount involved is kept in mind. On all issues other than those relating to valuation and classification, SLPs are filed by the Board after obtaining the opinion of the ld. Law officer from the Ministry of Law. However, it may be mentioned that Board has issued instruction vide DOF No. 390/170/92-JC dated 13-1-1993 as modified by D.O. of even number dated 27-10-1993 advising the field formations that appeals should not be filed in the Supreme Court in cases where the duty involved is Rs. 5 Lakhs or less. The said instruction was issued in the light of observation of the Supreme Court as conveyed by the then ld. Attorney General and was reiterated vide various Circulars issued by the Board from time to time. It is, therefore, desired that the above instruction must be kept in mind while sending proposals to the Board for filing civil appeal or SLP in the Supreme Court. 5. The Board has decided that appeals in the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is below the threshold prescribed herein and which should not be taken as having precedent value. The details of such orders in respect of CESTAT and the High Courts is required to be furnished by the Zonal Chief Commissioners in Proforma enclosed (Annexure III E Annexure III F) which should form part of the Monthly Technical Report being sent to the Directorate of Legal Affairs for posting on the departmental website. These Annexures III-E dla-rev@nic.in. 9. The above instructions of the Board must be adhere to strictly for all appeals filed on or after 1-11-2010. 10. Instruction issued vide F.No. 275/55/CX 8A, dated 10-11-2008 is hereby rescinded. 11. Hindi version follows. 4.2 Similarly it is useful to extract fully also the subsequent Circular No. 390/Misc./163/2010-JC, dated 17-8-2011 as below : Department of Revenue Central Board of Excise Customs New Delhi 17th August 2011 INSTRUCTION Sub :- Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Regarding 1. In exercise of the powers conferred by Section 35R of the Central Excise Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not disputed and is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary limit shall apply on the disputed duty and not on the total duty demanded in a case. (b) Whether monetary limits would apply to cases of refund. It is clarified that the monetary limits being prescribed by the Board would apply to cases of refund as well. (c) Whether applications being filed by the Department before office of Joint Secretary (Revision Application) would also be covered under the stipulation of monetary limits. The limit specified herein will not be applicable to application filed before the Joint Secretary (Revision Application) (d) Whether exclusion of audit objections mentioned in para 6(c) of instruction dated 20-10-2010 would cover internal audit objection cases also or whether they would be limited to cases of revenue audit alone. The intention was to apply the exclusion clause mentioned at para 6(c) only to disputes arising out of revenue audit objections accepted by the Department. It has now been decided to delete the said exclusion clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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