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

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..... 2013 INSTRUCTION To, 1. 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. [email protected] .....

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..... 131BA provides that if an appeal has not been filed by the Department following 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. .....

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..... erits of the case are not finally settled, however, was not pleaded, resulting in two 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 tra .....

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