9911796707
TMI Blog2024 (9) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... 998, both dated 10.12.1998 and the respondent being an independent processor was not entitled to the benefits of the Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944, as the respondent had installed the Hot Air Stenter and was an independent processor falling within the purview of Section 3A of the Central Excise Act, 1944. 2. It was submitted that Tax Appeal No.884 of 2007 is arising from the levy of duty of Rs. 1.30 Crore on the basis of the order passed by the Authorities while interpreting the provision of the aforesaid Notifications. It was, therefore, submitted that she has instructions to proceed with the matter, in spite of there being the Instruction F.No.390/Misc./163/2010-JC, dated 17.8.2011 read with Inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs or instructions or directions, issued under sub-section (1), the Central Excise Officer has not filed an appeal, application, revision or reference against any decision or order passed under the provisions of this Act, it shall not preclude such Central Excise Officer from filing appeal, application, revision or reference in any other case involving the same or similar issues or questions of law. (3) Notwithstanding the fact that no appeal, application, revision or reference has been filed by the Central Excise Officer pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal, application, revision or reference shall contend that the Central Excise Officer has acquiesced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , no appeal shall be filed in the Tribunal. Similarly, no appeal shall be filed in the High Courts if the duty involved does not exceed Rs.10 lakhs with or without penalty and interest. Further, the Commissionerates shall not send proposal to the Board for filing Civil Appeal or Special Leave Petition in the Supreme Court in a case involving duty up to Rs. 25 lakhs, whether with penalty and interest or otherwise. However, where the imposition of penalty is the subject matter of dispute and the said penalty exceeds the limit prescribed, then the matter could be litigated further. Similarly, where the subject matter of dispute is the demand of interest and the amount of interest exceeds the prescribed limit, then the matter may require furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Whether exclusion of audit objections mentioned in para 6(c) of Instruction dated 20.10.2010 would cover internal audit objection cases also or whether they would be limited to cases of revenue audit alone. The intention was to apply the exclusion clause mentioned at para 6 (c) only to disputes arising out of revenue audit objections accepted by the Department. It has now been decided to delete the said exclusion clause (refer para 3 of this Instruction). Therefore, in all cases of audit objections accepted by the Department, while protective demands may continue to be issued but the same would be subjected to the monetary limits for filing appeal in the Tribunal, High Courts and the Supreme Court. 5. The revised monetary limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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