TMI Blog2024 (1) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... is lower than the prescribed limit. It is not that the present appeal by the Department where the revenue involved is less than what has been fixed for filing an appeal to CESTAT would be maintainable and hence the same needs to be dismissed on that ground itself. The appeal dismissed for low tax effect, leaving the question of law, if any, open. - MS. BINU TAMTA, MEMBER (JUDICIAL) AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri S.K. Meena, Authorised Representative for the appellant. Shri T.R. Rustagi, Advocate for the respondent. ORDER The present appeal has been filed by the Revenue challenging the Order-in-Appeal No.11/CE/DLH/2020 dated 24.06.2020 setting aside the appropriation of the refund amount by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f pre-deposit and the department filed the present appeal challenging the order of setting aside of order of appropriation of the refund amount. The appeal filed by the respondent was allowed by this Tribunal vide order dated 27.10.2021, allowing interest on the entire amount of refund of Rs.49,94,990/-. Though the department had filed the present appeal on 22.10.2020, however, it appears that the same was lying in defect for condonation of delay in filing the appeal which was allowed on 02.02.2022. 5. A preliminary objection was taken by the respondent that the appeal is not maintainable on account of low monetary effect. The learned Counsel for the respondent relied on the Board s Instruction dated 17.08.2011 and the later Instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ooperative Industrial Estate (MCIE), New Delhi- 110044, is legally correct in setting aside the Order-In-0riginal dated 21/02/2020 to the extent of appropriation of the refund Amount of Rs.34,44,144/-. (ii) Pass such order, as the Hon'ble Tribunal may deem fit, under the facts and circumstances of the case, in furtherance of the objectives of judicial discipline and serving the principles of natural justice. 8. The question referred above does not fall in any of the category of substantial questions referred in the instructions as exceptions whereby an appeal would be maintainable even if the monetary limit involved is lower than the prescribed limit. Hence reliance placed by the Revenue thereon is unsustainable. The learned Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the respondent has pointed out to an order of the Supreme Court in Commissioner of Customs, Rajasthan Versus Sagar Suitings Pvt. Ltd - (2023) 3 Centax 147 (S.C.), where civil appeal filed by the Revenue was dismissed as the tax amount involved was less than the prescribed limit as specified in the notification for the Revenue to appeal and left the question of law open. We feel that the Instructions have been issued with the object to reduce the litigation involving meagre amount of revenue and where no substantial question of law of the nature specified arises for consideration. 11. We, accordingly dismiss the appeal for low tax effect, leaving the question of law, if any, open. [Order pronounced on 10th January, 2024] - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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