Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 12 - RAJASTHAN HIGH COURT

2016 (6) TMI 12 - RAJASTHAN HIGH COURT - TMI - Monetary limit for entertaining an appeal - High Court limit is ₹ 15,00,000/- Amount involved is less than ₹ 15,00,000/- Held that:- taking note of the CBEC Circular dt.17/12/2015 & 01/01/2016, the monetary limits which indisputably in these 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 subs .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

No. 34/2009 - Dated:- 1-4-2016 - Ajay Rastogi And Prakash Gupta, JJ. For the Petitioner : Tej Prakash 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 issue .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and Apex Court 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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

curring nature . 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 C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version