TMI BlogReduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ms New Delhi, dated 17/08/2011 Subject : Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Regarding. In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act,1994 and Section 131BA of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 5 lakhs or below with equal penalty and interest, as the case may be, no appeal shall be filed in the Tribunal. Similarly, no appeal shall be filed in the High Courts if the duty involved does not exceed ₹ 10 lakhs with or without penalty and interest. Further, the Commissionerates shall not send proposal to the Board for filing Civil Appeal or Special Leave Petition in the Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of monetary limits have been raised by the field formations which were considered by the Board and are being clarified as below:- Issues Clarifications a) Whether duty involved mentioned in the Instruction dated 20.10.2010 refers to duty outstanding to be collected or the total duty demanded for deciding the threshold limit pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 menti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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