TMI Blog2012 (8) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... been pointed out to the Court, the Court would not have issued the notice. In any way, when this appeal has come up for consideration, the circular is in vogue and the monetary limit applies. We, therefore, do not find it necessary to go into the merits of the appeal, as the disputed amount in the present appeal is below 10 lakhs. The department is bound by its own Circular and the instruction thereof. We are informed that no other circular withdrawing or reducing the monetary limit has been issued by the Department and circular dated 17-8-2011 hold the field as far as the prescription of monetary limit for filing appeal before High Court is concerned. It is pertinent to mention that we have taken the similar view in various tax appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has justified in allowing Cenvat credit on the grey fabrics as input of the respondent? (iv) Whether the impugned order of the Tribunal can be said to be an order passed in accordance with law? 1.2 This Court issued notice in the appeal on 12-1-2012. 2. We heard learned senior counsel Mr. R.J. Oza assisted by learned Advocate Ms. Raujuta Oza for the appellant and learned Advocate Shri Nirav P. Shah for the respondents. 3. The respondent-assessee was engaged in business of manufacturing of the grey fabrics. Pursuant to show cause notice dated 8-7-2004 on the ground that the assessee had availed wrongfully Cenvat credit, the Assessing Officer passed order directing recovery of excess Cenvat credit of ₹ 2,59,795/- under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. 4.3 While it may be that when the appeal was preferred, the circular dated 17-8-2011 was not issued. However, it appears from record that the appeal was posted before the Court first time on 11-12-2011 and the notice was issued on 12-11-2012. At the time of issuance of notice in the appeal, the circular dated 17-8-2011 was very much in force and the monetary limit of 10 lakhs provided therein was applicable. Had the said aspect been pointed out to the Court, the Court would not have issued the notice. In any way, when this appeal has come up for consideration, the circular is in vogue and the monetary limit applies. We, therefore, do not find it necessary to go into the merits of the appeal, as the disputed amount in the present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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