2019 (5) TMI 1151 - AT - Customs

Monetary amount involved in the appeal - Instructions dated 11-07-2018 issued by the C.B.E. C - HELD 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. The monetary limit has been enhanced to ₹ 20 lakhs through the said Instructions. Further, the said Instruction 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. Appeal filed by the Revenue under litigation policy for the respondent dismissed.

Summary

Issues:
Appeal against Commissioner (Appeals) order dated 02.07.2018 - Application of monetary limits for filing appeals in Tribunal - Applicability of litigation policy to pending cases.

Analysis:
The judgment delivered by Mr. Anil G. Shakkarwar of the Appellate Tribunal CESTAT ALLAHABAD pertains to an appeal by the Revenue against the order of the Commissioner (Appeals) in Noida dated 02.07.2018. The key issue discussed in this judgment is the application of monetary limits for filing appeals in the Tribunal. The judge highlighted the Instructions dated 11-07-2018 issued by the C.B.E. & C. under Section 35R of the Central Excise Act, 1944, which set the monetary limit for appeals at ? 20 lakhs. It was noted that these instructions also apply to pending cases. Furthermore, reference was made to judgments by the Hon'ble High Courts of Madras, Karnataka, and Gujarat, which held that the litigation policy, including monetary limits, extends to pending appeals as well. The judge also took into account subsequent instructions issued on 04/04/2018, which included categories previously excluded from the litigation policy. Consequently, based on the above instructions and precedents, the judge dismissed the appeals filed by the Revenue, applying the litigation policy for the respondent.

This judgment underscores the significance of adhering to monetary limits set for filing appeals in the Tribunal as per the Instructions issued by the competent authority. It establishes the principle that such limits are applicable not only to new cases but also to pending appeals. The reference to judgments by various High Courts adds weight to the interpretation that the litigation policy, including monetary thresholds, should be uniformly applied across all cases, ensuring consistency and fairness in the adjudication process. The judge's decision to dismiss the appeals in line with the litigation policy demonstrates a strict adherence to the established guidelines and legal precedents, emphasizing the importance of procedural compliance and adherence to regulatory frameworks in judicial proceedings.