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TMI Blog2016 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ash Sharma, Vinay Mathur For the Respondent : Ajay Gupta 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 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice 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 Board of Excise & Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High court and the Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urts/CESTAT. Principal Chief Commissioners/Chief Commissioners are 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined in an appropriate proceeding, if arises in future. 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 appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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