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MONETARY LIMITS FOR FILING APPEALS BY DEPARTMENT

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 1-8-2015 - Central Board of Excise and Customs has issued Instructions vide F. No. 390/Misc/163/2010-JC dated 20.10.2010 providing monetary limits for filing appeals by the Department before Tribunal shall not be filed where the duty involved or total revenue including fine and penalty is ₹ 1 lakh and below. In case of high courts, appeals should not be filed in cases where the duty involved or total revenue including fine or penalty is S .....

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ary limits for Appeals to Cestat/Courts Vide Circular No. M F (DR) F. No. 390/Misc/163/ 2010-SC dated 17.8.2011, the monetary limits for filing departmental appeals have been revised w.e.f. 1.9.2011. In case of departmental appeals, the monetary limits for filing appeals in various forums has been revised w.e.f. 1-9-2011. While the duty, interest or penalty involved should be minimum ₹ 5,00,000 for appeal to CESTAT, same should be ₹ 10 lakh and ₹ 25 lakh in case of appeal befor .....

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t apply for application to Revisionary Authority. In cases of audit objections also, the appeals would be subjected to such monetary limits. Vide Instruction (F.No. 390/Misc/163/2010-JC) dated 26.12.2014, CBEC has reiterated that appeal is not required to be filed in cases below the prescribed monetary limits (as per Instruction dated 20.10.2010 as modified by Instruction dated 17.08.2011) unless the dispute falls in the two exclusion categories mentioned in para(3) of Instruction dated 17.08.20 .....

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