Reduction of Government litigation providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Central Excise - TRADE NOTICE NO. 08/2016-17

GOVERNMENT OF INDIA OFFICE OF THE PRINCIPAL COMMISSIONER CENTRAL EXCISE SERVICE TAX PATNA C.R. (ANNEXE) BUILDING, BIR CHAND PATEL MARG, PATNA-800001. C. No. IV(39)38/Tech/CCE/PAT/Pt-I/1273-05 Dated: 23-08-2016 TRADE NOTICE NO. 08/2016-17 Attention of the trade is invited vide F. No. 390/Misc./163/2010-JC dated 11.12.2015 issued by Government of India, Ministry of Finance, Department of Revenue, CBEC, New Delhi regarding reduction of Government litigation providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court. The contents of the aforesaid circular are reproduced below:- Sub: Reduction of Government litigation providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court-reg. In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1944 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F. No. 390[Misc./163/2010-JC dated 17.08.2011, the Central Board of Excise Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court: S. No. Appellate Forum Moneta Limit 1 CESTAT Rs.10,00,000/- 2 HIGH COURTS ₹ 15,00,000/ 3 SUPREME COURTS ₹ 25,00,000/- 1.2. In para 3 of the instruction dated 17.8.11 a sub clause 'c' shall be added which shall read as classification and refunds issues which are of legal and/or recurring nature . 1.3. Except for above, all other terms and condition of instruction dated 17.8.11 stands. (Issued in File C. No. IV(39)38/Tech/CCE/PAT/Pt-I) (Anand Kumar) Joint Commissioner