TMI Blog2016 (4) TMI 285X 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 ..... 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 Customs Act, 1962 and in partial modification of earlier instruction issued from F.No.390/Misc./163/ 2010-JC dt.17/08/2011 regularizing the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.No. Appellate Forum Monetary Limit 1. CESTAT Rs.10,00,000/- 2. HIGH COURTS Rs.15,00,000/- 3. SUPREME COURTS Rs.25,00,000/- 2. In para 3 of the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eshold 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.01/01/2016 which is in furtherance of the circular dt.17/12/2015 quoted supra, clearly envisages t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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