2020 (1) TMI 803

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..... nt(s) no. 1   ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This appeal under Section 35G of the Central Excise Act, 1944 is at the instance of the Revenue and is directed against the final order passed by the Customs Excise & Service Tax Appellate Tribunal [CESTAT], Western Zonal Bench, Ahmedabad dated 9th June 2015 in the Appeal No. E/140/2006. 2. We take notice of the opera .....

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..... Rule 96ZP(3) of the erstwhile Central Excise Rules 1944. 3. This appeal would not be maintainable in view of the Instruction issued by the Ministry of Finance, Department of Revenue dated 22nd August 2019 as regards the monetary limit. 4. The aforesaid fact is not disputed by Mr. Vyas, the learned standing counsel appearing for the appellant. 5. Apart from the monetary limit prescribed in the .....

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..... following will have to be contested irrespective of the amount involved.   8. In the present case, there is no challenge to the constitutional validity of any particular Provision, Act or Rule nor there is any challenge to the legality, validity of any Notification/Instruction/Order or Circular. In such circumstances, the Instruction dated 17th August 2011 referred to in Paragraph-4 of the I .....

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