2017 (11) TMI 1438 - AT - Central Excise

Maintainability of appeal - Monetary limit of amount involved in appeal - Held that - Since in these appeals the amount involved is less than ₹ 5,00,000/-, the appeals have to be rejected. As regards appeals filed prior to issue of these instructions, the circular is applicable in respect of appeals filed prior to issue of instructions also - CBEC F.No.390/Misc/163/2010-JC dt. 01/01/2016 has clarified that the instructions will apply to appeals pending before High Court and CESTAT. Appeal dismissed being not maintainable.

Summary

The judgment by the Appellate Tribunal CESTAT Chennai in 2017 states that appeals with amounts less than Rs. 10,00,000 are to be rejected. Appeals with amounts less than Rs. 5,00,000 are dismissed based on instructions issued by the Revenue. The decision applies to appeals pending before High Court and CESTAT.