2016 (10) TMI 332 - AT - Customs

Monetary limit for filing appeal - maintainability - instructions dated 17.12.2015 issued by the CBEC in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 - monetary limit has been enhanced to ₹ 10 Lakhs below which appeal shall not be filed in the Tribunal - Board vide letter dated 1.1.2016 clarified that the said instructions will apply to all pending appeals in CESTAT. Also the decision in the case of COMMISSIONER OF C. EX., BANGALORE-III Versus PRESSCOM PRODUCTS 2011 (3) TMI 726 - KARNATAKA HIGH COURT followed where it was held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also - appeal dismissed as the revenue involved is less than ₹ 10,00,000/- - decided against Revenue.

Summary

The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue's appeal against the dropping of duty demand by the Commissioner (Appeals), Chandigarh. The appeal was covered under the National Litigation Policy with a monetary limit of less than Rs. 10,00,000. The Tribunal cited instructions from the CBEC and rulings from High Courts of Madras, Karnataka, and Gujarat to support their decision. The appeal and stay application were both dismissed.