2016 (12) TMI 383 - AT - Central Excise

Demand - Section 35R of the Central Excise Act, 1944 - instructions dated 17.12.2015 issued by the CBEC, fixing monetary limits below which appeal shall not be filed in the Tribunal - I also find that 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 - the decision of the Madras High Court referred, The Commissioner of Central Excise And Service Tax Versus M/s Kannappa Corporation 2015 (11) TMI 168 - MADRAS HIGH COURT - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue's appeal against the order dropping duty demand by the Commissioner (Appeals) Central Excise, Delhi-I. The dismissal was based on the CBEC's instructions setting a monetary limit of Rs. 10 Lakhs for filing appeals, which also applies to pending appeals as per decisions by High Courts of Madras, Karnataka, and Gujarat.