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TMI Blog2014 (9) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 5/2006-C.E. (N.T.), dated 14-3-2006 stipulating that refund of Cenvat credit is allowed only in respect of input service used in the manufacture of final product, which is cleared for export?" 2. We heard Mr. R.J. Oza, learned senior counsel assisted by learned advocate Ms. Rujuta Oza, for the appellant-Department. Rule is served on the respondent, however, none appeared. 3. Facts involved in this appeal briefly stated are that M/s. Pharmanza Herbal Pvt. Ltd., the respondent herein, engaged in manufacture of Herbal Extract and Ayurvedic formulation and holding Central Excise Registration No. AADC3692HXM001 filed a refund claim under Section 11B of the Central Excise Act, 1944 for Rs. 50,904/- stating inter alia that it had availed Cenvat facility and taken Cenvat credit in respect of the duty on raw material/inputs received and used in manufacture of final product. The assessee claimed refund in respect of five different input services viz. (i) Custom House Agent Services (ii) Goods Transport Agency Service (iii) Test Inspection and Certification (iv) Maintenance or Repair and (v) GTA (Inward & Outward export services). Since according to the Department in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urts which have held the field and have not been challenged in the Supreme Court. The Policy also lays does that no appeal shall be filed where the assessee has acted in accordance with the long standing practice and also merely because of change of opinion on the part of the jurisdictional officers. 3. The Hon'ble Bombay High Court in its order dated 21-6-2010 in the case of CCE v. Techno Economic Services Pvt. Ltd. [2010 (255) E.L.T. 526 (Bombay)] had desired that C.B.E. & C. consider issuing circular, on the lines of circulars issued by the CBDT, so as to reduce litigations arising out of indirect tax litigations. 4. In respect of appeals filed in the Supreme Court, the proposals are examined by the Board before filing. The Civil Appeals on matters relating to valuation and classification are filed under Section 35L(b) of the Central Excise Act, 1944 and Section 130E(b) of the Customs Act, 1962. Such appeals are being filed after careful scrutiny by the Board and while examining, the amount involved is kept in mind. On all issues other than those relating to valuation and classification, SLPs are filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent litigation, such cases shall not have any precedent value. In such cases, Commissioners should specifically record that "even though the decision is not acceptable, appeal is not being filed as the amount involved is less than the 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 dispute issues in the case of same assessee or in case of any other assesses, 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 revenue involved is below the threshold prescribed herein and which should not be taken as having precedent value. The details of such orders in respect of CESTAT and the High Courts is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e involving duty upto Rs. 25 lakhs, whether with penalty and interest or otherwise. However, where the imposition of penalty is the subject matter of dispute and the said penalty exceeds 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 judgements relating to the following should be contested irrespective of the amount involved : (a) Whether the constitutional validity of the provisions of an Act or Rule is under challenge. (b) Where Notification/instruction/order or Circular has been held illegal or ultra vires. 4. Several queries connected with application of monetary limits have been raised by the field formations which were considered by the Board and are being clarified as below :- 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 deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above view of the matter, we are of the opinion that learned counsel for the appellant ought to have brought to the notice of this Court the Circular dated 20-10-2010 and, if this circular had been brought to the notice of this Court, the appeal would not have been admitted. It cannot be said that the Department is bound by its own circular. 6.1 In our opinion, since in the instant appeal the amount involved is Rs. 50,904/- only, in view of the circular dated 20-10-2010, the appeal could not have been preferred by the Central Excise and Customs Department before this Court. Though the appeal has been admitted, we did not go into the substantial question of law formulated by this Court. As we have recorded on being informed from the side of the Department in our order in Tax Appeal No. 1294 of 2011, it may be stated that after circular dated 17-8-2011, no other circular has been issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, Government of India, New Delhi, authorizing the Department to file appeals where the amount is less than Rs. 10 lacs. 7. For the aforesaid reasons, this appeal is dismissed keeping the questions ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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