2017 (12) TMI 1566 - AT - Central Excise

Monetary limit involved in the appeal - As per the Board s Circular F.No.390/Misc./163/2010-JC dated 17/8/2011 as amended by Circular F. No. 390/Misc./163/2010-JC dated 17.12.2015 on Government s litigation, the Revenue is not suppose to file appeal before this Tribunal, if the amount of duty or penalty or interest involved is not exceeding ₹ 10 lacs. However, case involving the issue of classification and refund of legal and recurring nature was excluded from the litigation policy. The present case does not involve any of the aforesaid issues therefore the appeal is dismissed as per the above referred Government s litigation policy, without going into the merit of this case.

Summary

The Appellate Tribunal CESTAT Mumbai dismissed the appeal as per the Government's litigation policy, which states that appeals should not be filed if the amount involved is not exceeding Rs. 10 lakhs, unless the case involves classification or refund issues.