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2019 (8) TMI 67 - AT - Central ExcisePrayer for withdrawal of appeal - monetary amount involved in the appeal - HELD THAT - The amount involved in the present appeal is below the monetary limit and as per CBEC Instruction in their Board s Instruction F. No.390/Misc./116/2017-JC dated 11.7.2018, this appeal should not have been filed before the Tribunal. Appeal dismissed.
Issues:
Appeal against Commissioner (A)'s order allowing respondent-assessee's appeal. Request for withdrawal of appeal due to amount being below monetary limits. Dismissal of appeal based on CBEC Instruction. Analysis: The appeal was filed by the Revenue against the order passed by the Commissioner (A) which favored the respondent-assessee. The respondent submitted a letter requesting withdrawal of the appeal citing that the amount involved in the case is below the monetary limits. Upon reviewing the records, it was confirmed that the amount in question fell below the monetary limit specified in the CBEC Instruction dated 11.7.2018. The Tribunal noted that as per the Board's instructions, the appeal should not have been filed before the Tribunal due to the amount being below the specified limit. Consequently, the appeal was dismissed without delving into the merits of the case. The order to dismiss the appeal was pronounced and dictated in Open Court on 03/04/2019. This judgment primarily revolves around the issue of the appeal being filed by the Revenue against the Commissioner (A)'s order, which was subsequently challenged by the respondent's request for withdrawal based on the amount involved falling below the monetary limits. The Tribunal's decision to dismiss the appeal was based on the CBEC Instruction, which clearly stated that appeals below the specified monetary limit should not be filed before the Tribunal. The Tribunal adhered to the Board's instructions and dismissed the appeal without considering the substantive aspects of the case, thereby highlighting the importance of compliance with the monetary limits set forth in the relevant instructions.
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