2019 (9) TMI 1735 - AT - Service Tax

Dismissal of appeal filed by the Revenue on monetary grounds - HELD THAT - It is informed about 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. Further 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 appeal filed by the Revenue dismissed under litigation policy for the respondent.

Summary

The appellate tribunal dismissed the appeal filed by the Revenue against the order of the Commissioner (Appeals), Meerut, citing the monetary limits set by the Central Excise Act and instructions from the C.B.E. & C. The tribunal followed the litigation policy that applies to pending appeals as per decisions of various High Courts.