TMI Blog2016 (4) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... the present instructions will apply retrospectively to all the pending appeals and appeals to be filed henceforth in High Courts/Tribunals, subject to exceptions where the monetary limits if is less than ₹ 15 lacs, can be preferred in High Courts. Taking note of the CBEC Circular dt. 17/12/2015 & 01/01/2016, the monetary limits in these appeals is less than ₹ 15 lacs, which is much les ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue is less than 15 lacs. 2. A circular dt.17/12/2015 bearing No. F.No.390/Misc./163/2010-JC came to be issued by the Central Board of Excise Customs, Ministry of Finance Department of Revenue in exercise of the power conferred under Section 35R of the Central Excise Act, 1944 and made applicable to Service Tax under section 83 of the Finance Act, 1944 and Section 131BA of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High court and the Supreme Court: S.No. Appellate Forum Monetary Limit 1. CESTAT Rs.10,00,000/- 2. HIGH COURTS Rs.15,00,000/- 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e required to take immediate necessary action in this regard for cases which are below the new threshold limits subject to the conditions of the instructions of even no. dated 17.08.2011 and 17.12.2015. 4. The extract of the paragraphs referred to supra, clearly indicates that the limits specified may not apply to certain exceptions specified in para 2 supra, at the same time, the Circular dt.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture. At the same time we consider it appropriate to observe that if the appeal falls in any of the exceptions as referred to in the Circular dt.17/12/2015, the Revenue will be at liberty to move an application for recalling of the order, if so advised. 6. Accordingly, in the light of the CBEC Circular dt. 17/12/2015 01/01/2016 all the appeals stand dismissed as not pressed. (Copy of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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