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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 s .....

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77; 2 lakh and below. While deciding the thresholds, the duty involved shall be the decisive element. Adverse judgments relating to the following should be contested irrespective of the amount involved: (a) Where the constitutional validity of the pr .....

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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 limi .....

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e High Court and Supreme Court, respectively. It has also been clarified that the determinative element for coverage would be duty/tax under dispute and that monetary limit would be applicable on the disputed duty and not on total duty demanded in a .....

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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 requir .....

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11. CBEC has further clarified as follows on the issues on which clarification were sought (extracts of Instructions) - 3. It is hereby clarified that the existing Instruction regarding applicability of monetary limits to cases of recurring nature wo .....

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peal is pending in the higher appellate forum, subsequent case of the same party or other party shall not be pursued further in litigation if the case falls below the monetary limit prescribed by the Board. 4. The Instructions mentioned above used th .....

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