TMI Blog2016 (6) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ese appeals is less than ₹ 15 lacs, much less than what has been prescribed for filing appeal before the High Courts, deserve to be dismissed as not pressed. However, it is made clear that the substantial questions of law raised in these appeals, if any, is left open to be examined in an appropriate proceeding, if arises in future. At the same time we consider it appropriate to observe that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Customs Act, 1962 and in partial modification of earlier instruction issued from F.No.390/Misc./163 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. SUPREME COURTS Rs.25,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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.01/01/2016 which is in furtherance of the circular dt.17/12/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 and the application filed by counsel for appellant-department stands disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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