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2016 (4) TMI 285 - RAJASTHAN HIGH COURT

2016 (4) TMI 285 - RAJASTHAN HIGH COURT - TMI - Monetary limits for filing the appeals - Amount involved is less than ₹ 15 lacs - Held that:- the limits specified may not apply to certain exceptions, at the same time, the Circular dt.01/01/2016 which is in furtherance of the circular dt.17/12/2015, clearly envisages that 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 .....

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e Petitioner : Mr. Anil Mehta, Mr. Ajay Shukla For the Respondent : Mr. Dheeraj Verma, Mr. R.K. Salecha, Mr. P.K. Kasliwal, Mr. Anant Kasliwal ORDER 1. These appeals are directed against order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) and it is conceded by the counsel for the Revenue that the amount involved in all these appeals preferred 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 Cen .....

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urt with an objection for reducing litigation on the similar lines of the Central Board of Direct Tax dt. 10/12/2015 bearing circular No.21/2015. Relevant para is quoted hereunder:- 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, 1944 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F.No.390/Misc./163/2010-JC dated 17.08.2011, the Central .....

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re . 3. A further circular dt. 01/01/2016 which is in the shape of clarificatory circular in continuation/ furtherance of the circular dt.17/12/2015 (supra) came to be issued and it is also appropriate to quote the same hereunder:- Kind attention is drawn towards the Board's Instruction of even no. dated 17.12.2015 on the above mentioned subject. In this regard, I am directed to inform that the said instructions will apply to all pending appeals in High courts/CESTAT. Principal Chief Commiss .....

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