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TMI Blog2024 (5) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... g Ojha, Senior Standing Counsel with Mr. Subham Kumar, Mr. Satyam Parashar & Mr. Kumar Abhishek, Advocates For the Respondent: Mr. Satish Chaudhary, Mr. Sanjay Chhabra & Mr. Sugandh Virmani, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Appellant/Revenue impugns order dated 02.03.2022, whereby, the Customs Excise & Service Tax Appellate Tribunal (hereinafter referred to as "The Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal was not subject matter of the appeal before the Tribunal and the Tribunal could have at best dismissed the appeal of the Revenue and maintained the Order-in-Appeal and could not have set aside the Order in Original. 4. An objection has been raised by the learned counsel for the respondent that the appeal entails a total sum of Rs. 60 lakhs i.e. 40 lakhs which were imposed as redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 prescribes a monetary limit of Rs. 1 crore for appeals to the High Court. The Instructions further state that process has to be initiated for withdrawal of pending cases which are below the monetary limit. 6. In the subject case, the issue involved is with regard to redemption fine of Rs. 40 lakhs and penalty of Rs. 20 lakhs which cumulatively is below the threshold limit. Consequently, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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