TMI Blog2021 (8) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appeal which has a tax effect of ₹ 3,45,203/- is not maintainable. Moreover, there is no challenge to the constitutional validity of the Act or the Rules and no notification/instructions/Order or Circular is held illegal or ultravires. This appeal is dismissed on the short ground of monetary limit. - C.E.A. NO.50 OF 2019 - - - Dated:- 25-6-2021 - THE HON'BLE MR. JUSTICE SATISH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x period 06.08.2013 to 10.10.2013. A show cause notice was issued to the respondent demanding duty of ₹ 3,45,203/- on the goods cleared from 06.08.2013 to 10.10.2013 under Section 11A of the Central Excise Act and also proposed penalty under Rule 27 of the Central Excise Rules. In reply to the show cause notice, the respondent contended that in respect of the quarter ending June 2013, the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that the Central Board of Direct Taxes (hereinafter referred to as 'CBDT' for short) had issued a circular dated 22.08.2019 which is an extension of the earlier circular dated 17.08.2011, wherein, the limit was a sum of ₹ 10,00,000/-. The learned counsel also did not dispute that paragraph No.3 of the circular dated 17.08.2011 read as follows: 3. Adverse judgments relati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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