2016 (6) TMI 12 - HC - Central Excise

Monetary limit for entertaining an appeal - High Court limit is ₹ 15,00,000/- - Amount involved is less than ₹ 15,00,000/- - Held that - taking note of the CBEC Circular dt.17/12/2015 & 01/01/2016, the monetary limits which indisputably in these appeals is less than ₹ 15 lacs, much less than what has been prescribed for filing appeal before the High Courts, deserve to be dismissed as not pressed. However, it is made clear that the substantial questions of law raised in these appeals, if any, is left open to be examined in an appropriate proceeding, if arises in future. At the same time we consider it appropriate to observe that if the appeal falls in any of the exceptions as referred to in the Circular dt.17/12/2015, the Revenue will be at liberty to move an application for recalling of the order, if so advised. - Decided against the revenue

Summary

Issues:
Appeals against CESTAT order, Circular setting monetary limits for filing appeals, Application of circular to pending appeals, Dismissal of appeals below monetary limits.

Analysis:
The judgment concerns appeals directed against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The Central Board of Excise & Customs issued a circular setting monetary limits for filing appeals before various forums. The circular specified different monetary limits for appeals to CESTAT, High Courts, and the Supreme Court. A subsequent circular clarified the applicability of the earlier circular to pending appeals. The judgment highlights that the monetary limits set by the circulars are crucial, and appeals falling below these limits may be dismissed as not pressed. However, the judgment also allows for the examination of substantial legal questions raised in such appeals in future proceedings. The judgment emphasizes that if an appeal falls under exceptions specified in the circular, the Revenue can apply for recalling the dismissal order. In light of the circulars, all appeals below the prescribed monetary limits were dismissed as not pressed, and the application by the appellant department was disposed of accordingly. The judgment ensures compliance with the circulars and provides a mechanism for addressing exceptional cases falling outside the prescribed limits.