2013 (6) TMI 465

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..... led by the Revenue against order in appeal No. 368/2010(STC)/MM/Commr(A)/Ahd dt. 05.10.2010. 2. At the outset learned counsel submits that the amount involved in this appeal is only Rs. 2,52,146/- and as per the Board Circular dated 17.08.2011, there is clear instructions that appeal need not be filed before the Tribunal for the amount less than rupees 5 Lakhs. 3. Learned departmental representa .....

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..... ore the CESTAT, as per National Litigation Policy, if the amount involved is less than rupees Two lakhs. The said Circular was further reiterated vide Circular dated 17.8.2011, wherein the monetary limit for filing an appeal was increased from rupees Two lakhs to rupees five lakhs. Undoubtedly, in this case, the Revenue had filed appeal in Jan 2011 when the Circular dated 17.8.2011 was not issued. .....

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..... ms Department before this Court. It cannot be gainsaid that the Department is bound by its own circulars. Though the appeal has been admitted, we did not go into the substantial question of law formulated by this Court. Mr. Ravani, learned counsel for the respondent pointed out that after circular dated 17.08.2011 no other circular has been issued by the Ministry of Finance, Department of Revenue .....

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