2013 (12) TMI 1232 - AT - Central Excise

Maintainability of appeal - Held that - amount involved in this appeal is ₹ 3,92,334/- which is below the monetary limit of ₹ 5 lakhs prescribed by the Board for filing appeal to the Tribunal under instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011 applicable with effect from 1-9-2011 - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the appeal filed by the Department as the amount involved was below the prescribed limit of Rs. 5 lakhs for filing an appeal to the Tribunal. The appeal was filed on 2-9-2011, after the effective date of the monetary limit instruction.