TMI Blog2023 (6) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... /Order or Circular has been held illegal or ultra vires. It is thus clear from the above circulars which are binding on the revenue that the monetary limit for the revenue to approach this Court in an appeal would be when the claim amount is of Rs. 1 Crore and above. Thus in respect of a claim for an amount involving Rs. 1 Crore and below would not be maintainable as per the said circulars. The appeal would not deserve adjudication and/or is not maintainable - Appeal dismissed. - CENTRAL EXCISE APPEAL NO. 20 OF 2020 - - - Dated:- 22-6-2023 - G.S. KULKARNI JITENDRA S. JAIN, JJ. For the Appellant :Mr. Jitendra Mishra with Ms. Sangeeta Yadav. For the Respondent : Mr. Vaibhav Shah . P.C.: 1. We have heard learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and hence, it is proper and legal. (f) The CESTAT has erred in interpreting the statute to the extent provisions of sub-section 7(A) of Section 11A of the Central Excise Act, 1944 is limited to a particular period for which the notice was issued but not for other period. Whereas, the provisions clearly states as Officer may, serve, subsequent to any notice or notices served under any of those sub-sections, as the case may be, a statement, containing the details of duty of central excise not levied or paid or short-levied or short-paid or erroneously refunded for the subsequent period . (g) The CESTAT ought to have appreciated that from the statute, it is amply clear that the statement of demand is meant for the subsequent per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding. In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 and made applicable to Service Tax vide Section 83 of the Finance Act, 1994, the Central Board of Indirect Taxes and Customs fixes the following monetary limits below which appeal shall not be filed in the CESTAT, High Courts and Supreme Court. S. No. Appellate Forum Monetary Limit 1. CESTAT Rs. 50,00,000/- 2. High Courts Rs. 1,00,00,000/- 3. Supreme Court Rs. 2,00,00,000/- 2. This instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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