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FILING OF APPEAL BEFORE SUPREME COURT BY REVENUE BELOW THRESHOLD AMOUNT

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 15-12-2015 - Vide Instruction No. F.No. 390/Misc/163/2010-11, dated 17.08.2011 the Board has fixed the monetary limits below which the appeal shall not be filed before the Tribunal, High Court and Supreme Court. The Board has fixed the limit for filing appeal before Supreme Court is ₹ 25,00,000/-. The instructions further clarified that the Commissionerates shall not send proposal to the Board for filing Civil Appeal or Special Leave Pet .....

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the following should be contested irrespective of the amount involved: Where the constitutional validity of the provisions of an Act or Rule is under challenge. Where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires. It is further clarified that- In a case where a part of the duty demanded is not disputed and is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary .....

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igh Courts and the Supreme Court. This revision of monetary limit came into effect from 01.09.2011. Vide File No. 276/312/2015-CX-8A, dated 15.05.2015 the Board has decided 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, the Board directed the authorities below that the provisions relating to monetary li .....

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paper under Heading 47.07 of Customs Tariff is grantable and the benefit of exemption under Notification No. 21/2002-Cus, is available thereafter. The Supreme Court dismissed the said appeal on 30.09.2015 on the ground that the tax effect is negligible. The Supreme Court dismissed the appeal filed by the Commissioner of Central Excise, Bangalore - III against the CESTAT final order ANAND CALENDERING COMPANY Versus COMMISSIONER OF C. EX., BANGALORE-III [2006 (2) TMI 371 - CESTAT, BANGALORE]. The .....

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