2023 (9) TMI 1007 - SCH - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - For the Supreme Court, the monetary limit determined is Rs. 2,00,00,000/-. In that view of the matter, the above appeals, admittedly, having monetary limit of less than Rs. 2,00,00,000/-, are dismissed on the above count.

Summary

Issues involved: Determination of monetary limits for filing appeals in CESTAT, High Courts, and Supreme Court u/s 35R of the Central Excise Act, 1944 and Section 83 of the Finance Act, 1994.

The Supreme Court, in the case at hand, addressed the issue of monetary limits set by the Central Board of Indirect Taxes & Customs for filing appeals in different appellate forums. Pursuant to the Instruction issued by the Ministry of Finance, Department of Revenue, the Central Board of Indirect Taxes & Customs fixed monetary limits for appeals in CESTAT, High Courts, and the Supreme Court. The monetary limit for the Supreme Court was set at Rs. 2,00,00,000/- as per the aforementioned instruction. Consequently, appeals with a monetary limit below Rs. 2,00,00,000/- were dismissed by the Court based on this criterion. Additionally, any pending application(s) were also disposed of in light of the monetary limit criteria.