2016 (1) TMI 153

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..... al is filed by the Revenue. The amount involved is less than Rs. 5,00,000/-. 2. We find that vide Board's letter F.No. 390/Misc/163/2010-JC dated 20.10.2010 read with Board's letter of even No. dated 17.8.2011, appeals are not required to be filed to CESTAT where the duty involved or total revenue including fine and penalty is Rs. 5 lakh or below, in case of appeals filed on or after 1.11 .....

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..... the hon'ble Gujarat High Court's judgment in the case of CCE & C v. Shreenath Fabrics 2012 (8) TMI 865 - GUJARAT HIGH COURT holding that when the appeal was posted before the Court, the above cited Circulars were very much in force 4. Therefore, keeping in view the fact that the amount involved is less than Rs. 5,00,000/- and as per the litigation policy of the Government vide Board' .....

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