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TMI BlogReduction of Government litigations - providing monetary limits for filing appeals by the Department before CESTAT and High Courts - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... Reduction of Government litigations - providing monetary limits for filing appeals by the Department before CESTAT and High Courts - Regarding The National Litigation Policy formulated by the Government of India aims to reduce Government litigation so that the Government ceases to be a compulsive litigant. The purpose underlying this Policy is to ensure that valuable time of the Courts is spent in resolving pending cases and in bringing down the average pendency time in the Courts. To achieve this, the Government should become an "efficient" and "responsible" litigant. 2. Accordingly the Policy lays down, inter alia, that in Revenue matters appeal shall not be filed if the amount involved is not very high and is less than the monetary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied by D.O. of even number dated 27.10.1993 advising the field formations that appeals should not be filed in the Supreme Court in cases where the duty involved is Rs 5 Lakhs or less. The said instruction was issued in the light of observation of the Supreme Court as conveyed by the then Ld Attorney General and was reiterated vide various Circulars issued by the Board from time to time. It is, therefore, desired that the above instruction must be kept in mind while sending proposals to the Board for filing civil appeal or SLP in the Supreme Court. 5. The Board has decided that appeals in the Tribunal shall not be filed where the duty involved or the total revenue including fine and penalty is Rs 1 Lakh and below. Similarly in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he monetary limit prescribed by the Board." Further, in such cases, there will be no presumption that the Department has acquiesced in the decision on the disputed issues in the case of same assessee or in case of any other assessees, if the amount involved exceeds the monetary limits. Thus, in case any prior order is being cited on facts and law, it must be checked whether such order(s) were accepted only on account of the monetary limit before following them in the name of judicial discipline. 8. In respect of an order where it is decided not to file appeal in pursuance of these instructions, a data base needs to be created so that all the Commissionerates are made aware of the orders that are accepted solely on the ground that the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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