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TMI BlogCBEC SPECIFIED Monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court.X X X X Extracts X X X X X X X X Extracts X X X X ..... e Finance Act, 1994 and section 131BA of the Customs Act, 1962 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: Sl. No. Appellate Forum Monetary limit 1. CESTAT Rs.5,00,000 2. HIGH COURTS Rs.10,00,000 3. SUPREME COURT Rs.25,00,000 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the limit prescribed, then the matter could be litigated further. Similarly, where the subject-matter of dispute is the demand of interest and the amount of interest exceeds the prescribed limit, then the matter may require further litigation. 3. Adverse judgments relating to the following should be contested irrespective of the amount involved: (a) Where the constitutional validity of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not on the total duty demanded in a case. (b) Whether monetary limits would apply to cases of refund. It is clarified that the monetary limits being prescribed by the Board would apply to cases of refund as well. (c) Whether applications being filed by the Department before office of Joint Secretary (Revision Application) would also be covered under the stipulation of monetary limits. The lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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