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2019 (9) TMI 1731 - AT - Service TaxMaintainability of appeal - monetary limit of amount involved in the appeal - HELD THAT - It is informed that the Instructions dated 11.07.2018 issued by the C.B.E. C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. Subsequently, the monetary limit has been enhanced to Rs. 50 lakhs through the F.No.390/Misc/116/2017-JC dated 22 August, 2019. Further, the said instructions clarified that the said instructions will apply to all pending cases. The Hon ble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also - reliance can be placed in COMMISSIONER OF C. EX., BANGALORE-III VERSUS PRESSCOM PRODUCTS 2011 (3) TMI 726 - KARNATAKA HIGH COURT and COMMR. OF C. EX. CUS., VADODARA-I VERSUS PHARMANZA HERBAL PVT. LTD. 2014 (9) TMI 330 - GUJARAT HIGH COURT . The appeal filed by the Revenue dismissed under litigation policy for the respondent.
Issues: Appeal against Commissioner (Appeals) order, Monetary limit for filing appeals, Applicability of litigation policy to pending appeals.
In the present judgment by the Appellate Tribunal CESTAT ALLAHABAD, the Revenue appealed against the order of the Commissioner (Appeals) Meerut dated 02 January, 2019. The Tribunal noted the Instructions dated 11.07.2018 issued by the C.B.E. & C. setting monetary limits for filing appeals under Section 35R of the Central Excise Act, 1944. Subsequently, the monetary limit was increased to Rs. 50 lakhs through a notification dated 22 August, 2019. The Tribunal observed that this instruction applies to all pending cases. Additionally, the Tribunal referred to judgments by the High Courts of Madras, Karnataka, and Gujarat, which held that the litigation policy with monetary limits for appeals also applies to pending appeals. Based on these considerations, the Tribunal dismissed the appeal filed by the Revenue under the litigation policy for the respondent. The judgment was dictated and pronounced in open court by Hon'ble Smt. Archana Wadhwa, Member (Judicial) and Hon'ble Mr. Anil G. Shakkarwar, Member (Technical).
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