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TMI Blog2017 (3) TMI 1584X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Heard Sri Dipak Seth, learned counsel appearing for appellant, and Sri G.K. Sarkar, Senior Advocate, assisted by Sri Tushar Verma, for respondents. 2. This is an appeal under Section 130 of Customs Act, 1962 (hereinafter referred to as Act, 1962) against Final Order No. C/A/70822/2016-CE(DB), dated 14-9-2016 passed by Customs, Excise & Service Tax Appellate Tribunal, Allahabad (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it would be appropriate to refer para-2 of Circular dated 17-8-2011, which reads as under : "For ascertaining whether a matter would be covered within or without the aforementioned limits, the determinative element would be duty/tax under dispute. To illustrate it further in a case involving duty of Rs. 5 lakhs or below with equal penalty and interest, as the case may be no appeal shall be file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow has been extended by Circular dated 17-12-2015, but for rest of the matter Circular dated 17-8-2011 is continuously applicable even today also. For the purpose of determining element monetary duty/tax under dispute, the illustration given in aforesaid para-2 shows that if amount of duty plus penalty exceeds and the same is also in disputed, all these amount will not exceed Rs. 10 Lacs for High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acs only]. 7. Thus, disputed amount i.e. tax amount of Rs. 10,91,500/- and penalty Rs. 10,91,500/- makes much more than Rs. 20 Lacs and it cannot be said that appeal was below monetary limit. Tribunal has committed manifest error in taking otherwise view in the matter. Both the questions are answered in favour of appellants-Revenue and against Assessee. 8. Appeal is allowed. Impugned F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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