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TMI Blog2012 (7) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Cenvat Credit Rules, 2004. The justifiability of that claim was sought to be questioned by issuing show cause notice on 14-6-2007, which culminated into the order of rejection by the adjudicating authority. The issue was agitated in the appellate forums, and in the second round of the proceedings, the Tribunal ruled in favour of the assessee confirming the order of the Appellate Commissioner. That has brought the Revenue before this Court by way of present appeal. 2.1 By order dated 25-2-2010, the Court formulated following two questions for considerations. "(i) Whether Hon'ble CESTAT has committed an error in interpreting Rule 5 of Cenvat Credit Rules along with sub-rule 2(1) pertaining to definition of "input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue Central Board of Excise & Customs New Delhi 20th October 2010 "1. The National Litigation Policy formulated by the Government of India aims to reduce Government litigation so that the Government cases to be a compulsive litigant. The purpose underlying this Policy is to ensure that valuable time of the Courts is spent in resolving pending cases and in bringing down the average pendency time in the Courts. To achieve this, the Government should become an "efficient" and 'responsible" litigant. 2. It also states that appeals shall not be filed if the matter is covered by a series of judgments of the Tribunal and the High Courts which have held the field and have not been challenged in the Supreme Court. The Policy also lays ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as conveyed by the then Ld. Attorney General and was reiterated vide various Circulars issued by the Board from time to time. It is, therefore, desired that the above instruction must be kept in mind while sending proposals to the Board for filing civil appeal or SLP in the Supreme Court. 5. The Board has decided that appeals in the Tribunal shall not be filed where the duty involved or the total revenue including fine and penalty is Rs. 1 Lakh and below. Similarly in the case of High Courts appeal should not be filed in cases where the duty involved or total revenue including fine or penalty is Rs. 2 Lakhs and below. While deciding the thresholds mentioned above, the duty involved shall be the decisive element. For example, in a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court. Sr. No. Appellate Forum Monetary Limit 1 CESTAT Rs. 5,00,000/- 2 HIGH COURTS Rs. 10,00,000/- 3 SUPREME COURT Rs. 25,00,000/- 2. For ascertaining whether a matter would be covered within or without the aforementioned limits the determinative element would be duty/tax under dispute. To illustrate it further in a case involving duty of Rs. 5 lakhs or below with equal penalty and interest, as the case may be, no appeal shall be filed in the Tribunal. Similarly, no appeal shall be filed in the High Courts if the duty involved does not exceed Rs. 10 lakhs with or without penalty and intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded is not disputed and is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary limit shall apply on the disputed duty and not on the total duty demanded in a case. (b) Whether monetary limits would apply to cases of refund? It is clarified that the monetary limits being prescribed by the Board would apply to cases of refund as well. (c) Whether applications being filed by the Department before office of Joint Secretary (Revision Application) would abo be covered under the stipulation of monetary limits? The limit specified herein will not be applicable to application filed before the Joint Secretary (Revision Application). (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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