Non-filing of SLPs before Supreme Court in the cases where presently revenue is below the threshold limit while appeal filed before 01.09.2011 in High Court- clarification

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..... ay 15, 2015 To, 1. All Chief Commissioners of Central Excise, Customs & Service Tax. 2. All Chief Commissioners of Customs. 3. All Chief Commissioners of Service Tax. 4. Director General of Revenue Intelligence/ Central Excise Intelligence. 5. Joint Secretary (Judicial Cell). 6. Chief Commissioner (AR). 7. [email protected] for uploading this Instruction on the CBEC webs .....

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..... that no SLP against the High Court's order can be filed before the Supreme Court in case the amount involved is below the threshold limit as prescribed in the said Instruction dated 17.08.2011 except in two categories of cases. Therefore, provisions relating to monetary limit for filing SLPs should be complied with, before sending the proposals. However, SLP proposal need to be forwarded duly .....

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