2020 (1) TMI 555 - HC - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - monitory limit of the subject matter of this appeal is less than Rupees One Crore - instructions issued by the Ministry of Finance, Department of Revenue dated 22nd August 2019 - HELD THAT - Having regard to the monitory limit, as prescribed in the instructions, this appeal is not pressed and the same is disposed of accordingly without expressing any opinion on the merits of the case.

Summary

Issues:
Monetary limit for filing appeals in legacy Central Excise and Service Tax matters.

Analysis:
The judgment delivered by the Gujarat High Court pertains to the monetary limit set by the Ministry of Finance, Department of Revenue for filing appeals in legacy Central Excise and Service Tax matters. The instructions issued by the Ministry of Finance on 22nd August 2019, highlighted in the judgment, specify the monetary limits below which an appeal shall not be filed in the CESTAT, High Courts, and Supreme Court. These limits are applicable to pending cases as well. The judgment emphasizes that the instruction applies only to legacy issues related to Central Excise and Service Tax, ensuring that cases falling below the prescribed monetary limits will not be pursued further.

Furthermore, the judgment clarifies that the withdrawal process for pending cases falling below the revised monetary limits will follow the existing practice observed for withdrawing cases from the Supreme Court, High Courts, and CESTAT. It is crucial to note that issues involving substantial questions of law, as outlined in the instructions, will be contested regardless of the monetary limits prescribed. The judgment underscores the importance of routine monitoring in the withdrawal of Departmental Appeals, introducing formats in the Monthly Performance Report for field formations to provide monthly updates on the status of appeal withdrawals. This meticulous monitoring process aims to ensure compliance with the prescribed monetary limits and maintain detailed records for further review by the Board.

In conclusion, the judgment acknowledges the monetary limit specified in the Ministry's instructions and states that the appeal in question is not pressed due to falling below the prescribed limit. Consequently, the appeal is disposed of without expressing any opinion on the case's merits, in adherence to the directives outlined by the Ministry of Finance regarding the monetary limits for filing appeals in legacy Central Excise and Service Tax matters.