2016 (10) TMI 758 - AT - Central Excise

Monetary limit for filing appeal - limit increased from ₹ 5,00,000/- to ₹ 10,00,000/- - Keeping in view the fact that the amount involved is less than ₹ 10,00,000/- and as per the litigation policy of the Government vide Board s letter F.No. 390/Misc./163/2010-JC dated 17.8.2011 as clarified vide Instruction No. 390/Misc/163/2010-JC dated 1.1.2016 read with Hon ble Gujarat High Court s judgments in the case of CCE, Surat-I vs. Shreenath Fabrics 2012 (8) TMI 865 - GUJARAT HIGH COURT the appeal is dismissed - decided against Revenue.

Summary

The appeal by the Revenue, involving less than Rs. 10,00,000, was dismissed by the Appellate Tribunal CESTAT Mumbai. The monetary limit for filing appeals in the Tribunal was increased to Rs. 10,00,000 from Rs. 5,00,000. The dismissal was based on the litigation policy of the Government and relevant court judgments.