2016 (1) TMI 1221 - AT - Service Tax

Maintainability of appeal - monetary limit for filing appeal - Held that - the amount involved in all these appeals is less than ₹ 10,00,000/- (Rupees Ten Lakhs only) and needs to be summarily dismissed as per the new litigation policy of the Government of India, Ministry of Finance, Department of Revenue CBEC Circular No. F.390/Misc./163/2010-JC dated 17.12.2015 as reported by a letter of CBEC dated 01.01.2016 - appeal dismissed.

Summary

Issues involved:
- Appeal(s) involving multiple orders-in-appeal and orders-in-original.
- Dismissal of appeals based on the amount involved and new litigation policy.

Analysis:
1. The appeals before the Appellate Tribunal CESTAT, BANGALORE encompass a significant number of cases filed by the Revenue against various orders-in-appeal and orders-in-original. The appeals are identified by distinct reference numbers, indicating a broad range of disputes brought before the Tribunal for resolution.

2. Upon careful consideration and after hearing the arguments presented by the learned DR, the Tribunal observed that the total amount in question across all the appeals is below Rs. 10,00,000. In light of the new litigation policy introduced by the Government of India, Ministry of Finance, Department of Revenue, as per CBEC Circular No. F.390/Misc./163/2010-JC dated 17.12.2015, the Tribunal decided to dismiss all the appeals summarily. This decision aligns with the directives outlined in a communication from CBEC dated 01.01.2016.

3. The Tribunal, in accordance with the aforementioned policy and guidelines, proceeded to dismiss all the appeals summarily. However, it is crucial to note that the dismissal of these appeals does not preclude the possibility of addressing the broader underlying issues at hand in a more appropriate manner in the future. By leaving the larger issue open for further consideration, the Tribunal has signaled a willingness to delve into the substantive matters in a more suitable context when necessary.

4. The order was pronounced and dictated openly in court, emphasizing transparency and adherence to due process in the judicial proceedings. The Tribunal's decision to dismiss the appeals based on the specified criteria underscores the importance of compliance with the prevailing litigation policies and regulations while also maintaining the flexibility to address substantial issues comprehensively in the future.