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TMI Blog2014 (9) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... imit of ₹ 2 lakhs was in vogue. Had the appellant pointed out to the court about that and the description of monetary limit therein, this court would not have issued notice. In any view when the circular was in vogue and the monetary limit was applicable on the date of consideration of appeal, the same would apply. - Decided against the assessee. - Tax Appeal No. 2530-2531 of 2010 - - - Dated:- 13-8-2012 - V.M. Sahai and N.V. Anjaria, JJ. Shri Darshan M. Parikh, for the Appellant. Shri A.P. Nainawati, for the Respondent. JUDGMENT The above captioned two appeals arise from common order dated 9-7-2010 of the Central Excise and Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad passed in Appeal No. ST No. 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed a refund of service tax to the tune of ₹ 44,393/- and ₹ 24,982/-. The Department preferred appeal before the Tribunal against the order of Commissioner (Appeals), which was dismissed resulting into the present appeal before this Court by the Department. 4. At the threshold of hearing learned advocate for the respondent produced two circulars dated 20-10-2010 and 17-8-2011 issued by the Central Excise Department. These circulars provide that in the light of National Litigation Policy and with an object to reduce the burden of litigation, appeal shall not be filed where the amount involved is below a particular monetary limit. In the circular dated 20-10-2010 limit of ₹ 2 lakhs has been fixed providing that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration for the first time before this court on 4-5-2011 the said circular dated 20-10-2010 prescribing the monetary limit of ₹ 2 lakhs was in vogue. Had the appellant pointed out to the court about that and the description of monetary limit therein, this court would not have issued notice. In any view when the circular was in vogue and the monetary limit was applicable on the date of consideration of appeal, the same would apply. 6. In above light, the dispute involved and the questions raised in these appeals need not be decided. 7. Accordingly, we have not considered the merits of the appeal. The appeals are dismissed in view of smallness of the amounts and in light of the prescription of monetary limit in the aforementioned c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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