Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court – Regarding.

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..... All Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2. Chief Commissioner (AR), Customs, Excise & Service Tax Appellate Tribunal. 3. All Commissioners of Customs/Central Excise/Service Tax/All Commissioners (AR), CESTAT/Commissioner, Directorate of Legal Affairs. 4. Sub:- Reduction of Government litigation - providing mo .....

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..... g Instructions issued for not filing appeal below the monetary limit, no person, being a party in appeal, shall contend that the Department has acquiesced in the decision on the disputed issue by not filing appeal. In effect, the decisions / judgments accepted for reasons of monetary limit do not have precedent value. 3. Instances have come to the notice of the Board where while arguing on the le .....

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..... such judgments of the High Court. 3.1. It was further noticed that the issue involved in the said case was already before the Supreme Court in a Departmental appeal. As per the Board's extant Circular No. 162/73/95-CX dated 14.12.1995 relating to Call Book, Show Cause Notices in question should have been transferred to Call Book awaiting the decision of the higher appellate forum. 4. In view of .....

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