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TMI BlogRegarding reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court .X X X X Extracts X X X X X X X X Extracts X X X X ..... ing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court - Regarding 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,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 8 [ Rs. 50 Lakh ] 2. HIGH COURTS 9 [ Rs. 1 Crore ] 3. SUPREME COURT 10 [ Rs. 2 Crore ] 2. For ascertaining whether a matter would be covered within or without the aforementioned limits, the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low:- Issues Clarifications a) Whether duty involved mentioned in the Instruction dated 20.10.2010 refers to duty outstanding to be collected or the total duty demanded for deciding the threshold limit prescribed therein. In a case where a part of the duty demanded is not disputed and is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary limit shall apply on the disputed duty and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stituted vide C.B.E. C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-12-2015 4. Inserted vide C.B.E. C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-12-2015 5. Substituted vide F. No. 390 / Misc /116/2017-JC dated 22-08-2019 before it was read as, 1 [Rs.10,00,000/-] 6. Substituted vide F. No. 390 / Misc /116/2017-JC dated 22-08-2019 before it was read as, 2 [Rs.15,00,000/-] 7. Substituted vide F. No. 390 / Misc /116/2017-JC dated 22-08-2019 before it was read as, 3 [Rs.25,00,000/-] 8. Substituted vide F. NO. 390 / Misc /30/2023-JC dated 02-11-2023 before it was read as, 5 [ ₹ 50,00,000/- ] 9. Substituted vide F. NO. 390 / Misc /30/2023-JC dated 02-11-2023 before it was read as, 6 [ ₹ 1,00,00,000/- ] 10. Substituted v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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