2016 (11) TMI 1572 - AT - Customs

Monetary amount involved in the appeal - Held that - According to the instruction issued under F.No. 390/Misc./163/2010-JC dated 17.12.2015 in partial modification of the earlier instruction dt. 17/08/2011, monetary limit for filing the appeal before the Tribunal by the Revenue has been fixed at ₹ 10,00,000/- - Since in this appeal the amount is less than ₹ 10,00,000/-, the appeal has to be rejected - appeal dismissed.

Summary

The appeal was rejected by the Appellate Tribunal CESTAT HYDERABAD as the amount involved was less than Rs. 10,00,000. The decision was based on the monetary limit set for filing appeals by the Revenue, as per the instructions issued by the CBEC. The Tribunal followed the view taken by the Hon'ble High Court of Karnataka in a similar case related to Income Tax appeals.