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2019 (9) TMI 65 - AT - Central ExciseMaintainability of appeal - monetary amount involved in the appeal - HELD THAT - The Revenue is in appeal against the interest amount of ₹ 12,06,291/- involved in dispute which is less than ₹ 20,00,000/-, below the prescribed limit as per the litigation policy and as conveyed vide Board s Circular F. No. 390/Misc./116/2017-JC dated 11.07.2018. Therefore the appeal is liable to be dismissed on monetary grounds. Appeal is dismissed on monetary grounds as per the litigation policy, without going into the merits of the case.
The Appellate Tribunal CESTAT CHENNAI dismissed the appeal by the Revenue against the interest amount of Rs. 12,06,291/- as it was below the prescribed limit of Rs. 20,00,000/- according to the litigation policy. The appeal was dismissed on monetary grounds without considering the merits of the case.
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