2018 (12) TMI 1934 - AT - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - The amount involved in this case is below the monetary limit of ₹ 20 lakhs which has been notified vide instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018. The present case falls under exclusion Clause 3 (C) of the National Litigation Policy introduced vide Board s Instruction dated 17.12.2015 which has been deleted vide Instruction F. No. 390/Misc./116/2017-JC dated 04.04.2018. Accordingly, the appeal is dismissed under litigation policy.

Summary

The appeal was filed by the Revenue against Order-in-Appeal No.372/HWH/CE/2017-2018. The appeal was dismissed as the amount involved was below Rs. 20 lakhs, falling under exclusion Clause 3 (C) of the National Litigation Policy.