2017 (3) TMI 466 - HC - Central Excise

Maintainability of appeal - monetary limit to file appeal - Held that - considering the Central Board of Excise & Customs instruction No. 390/Misc./163/2010-JC/Pt dated 30th December 2016 read with subsequent communication dated 8th February 2017, as the amount involved in the present Appeal is less than the monetary limit fixed by the CBEC to prefer appeal before the High Court ie., ₹ 20 lakhs, the present Tax Appeal is not entertained on the aforesaid ground alone - appeal dismissed being not maintainable.

Summary

Issues: Jurisdiction of the High Court based on monetary limit set by Central Board of Excise & Customs for filing appeals.

Analysis:
The judgment deals with a Tax Appeal filed by the Revenue against an order passed by the Customs, Excise & Service Tax Appellate Tribunal. The appeal was dismissed by the High Court based on the monetary limit set by the Central Board of Excise & Customs (CBEC) for filing appeals before the High Court, which was ?20 lakhs. The amount involved in the present appeal was ?19,59,501, falling below the prescribed limit. The Court noted that the CBEC had clarified through subsequent communication that the ?20 lakhs limit would apply to all pending appeals as well. As a result, the High Court held that since the amount in the present appeal was below the monetary limit fixed by the CBEC, the appeal could not be entertained solely on that ground. The Tax Appeal was dismissed based on this reason, but the Court kept the question of law open to be decided in an appropriate case. The judgment also mentioned the disposal of another related application due to the dismissal of the Tax Appeal.

This judgment primarily revolves around the jurisdiction of the High Court to entertain appeals based on the monetary limit set by the CBEC. The Court strictly adhered to the prescribed limit of ?20 lakhs and dismissed the Tax Appeal as the amount involved was below this threshold. The decision highlights the importance of complying with the monetary limits set by regulatory bodies for filing appeals before higher courts. The judgment emphasizes the significance of following procedural requirements and guidelines established by relevant authorities in legal matters. It serves as a reminder for parties involved in legal proceedings to be mindful of jurisdictional limits and procedural rules to avoid dismissal on technical grounds.