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TMI Blog2014 (12) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on the date of the decision, over which neither the assessee nor revenue has no control. In this context, the circular would be discriminatory, if it is held to be prospective only. even where appeals were filed prior to issue of the circular by the Board prescribing monetary limits for filing the appeals by the Revenue would be applicable, in the light of the decision of Hon'ble Karnataka Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than ₹ 5 lakhs but the Board's Circular No.390/Misc./163/2010-JC dt. 20.10.2010 will not apply as decided by the Hon'ble Madras High Court in the case of CCE Chennai-IV Vs M/s.Sundaram Fasteners Ltd.- 2014-TIOL -201-HC-MAD-CX. He further submits that the Board's circular (supra) would not apply retrospectively. 3. We find that the Hon'ble Madras High Court in the case of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced the latest circular of the Board in F.No. 390/Misc/163/2010-JC dt 12.12.2013 wherein it has been clarified that the Departmental Counsels and the DRs in the Tribunal must plead that a judgment accepted for reasons of low amount should not be relied upon by the appellate forum and that the Department is at liberty to agitate the issue in subsequent proceedings till the matter is settled on me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , if number of appeals pending before this Court are disposed of on the basis of the said circular, the precious time which would be saved by this Court could be better utilized for deciding disputes where tax effect is enormous. That apart, the duration, an appeal takes in this Court would be reduced as desired by the National Litigation Policy. The Hon'ble Karnataka High Court also obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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