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Commissioner of Central Excise, Gurugram-I, Gurugram Versus M/s Groz Engineering Tools Pvt. Ltd.

2018 (1) TMI 488 - PUNJAB AND HARYANA HIGH COURT

Monetary limit of filing appeal - Section 35R of the Central Excise Act, 1944 - Held that: - the Government in exercise of powers under Section 35R of the Act vide instructions issued on 17.12.2015, had fixed the monetary limits for filing the appeal before the CESTAT, High Courts and the Supreme Court for reduction of Government litigation - It has been prescribed therein that below the prescribed monetary limits, no appeal shall be filed in the Tribunal, High Court and the Supreme Court. - .....

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(Oral) 1. The appellant-Revenue has challenged the order dated 28.10.2016 (Annexure A-4) passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh, (for short, 'CESTAT') in Appeal No.E-60095/2016-(SM), whereby the appeal filed by the Revenue was dismissed in view of the instructions dated 17.12.2015 issued by the Central Board of Excise and Customs, Department of Revenue, New Delhi under Section 35R of the Central Excise Act, 1944, (in short, 'the Act') fixi .....

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CESTAT Rs.10,00,000/- 2. High Courts Rs.15,00,000/- 3. Supreme Court Rs.25,00,000/-' The Adjudicating Authority vide order dated 31.08.2015 confirmed the demand for recovery of ₹ 6,16,724/- and ordered recovery of the same under Section 142 of the Customs Act, 1962 (in short, 'the 1962 Act'). Besides, penalty of ₹ 1,00,000/- was also imposed under Section 117 of the 1962 Act. The Commissioner (Appeals) vide order dated 18.05.2016 (Annexure A-3) accepted the appeal. Howeve .....

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order to justify the filing of the appeal made reference to the following exceptions referred to in Para No.4 of the instructions dated 17.08.2011, which reads thus:- 4. Several queries connected with application of monetary limits have been raised by the field formations which were considered by the Board and are being clarified as below:- Issues Clarification 1. Whether duty involved mentioned in the Instruction dated 20.10.2010 refers to duty outstanding to be collected or the total duty dem .....

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