Monetary limit for filing appeal in the Tribunal/Courts- – reg.

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..... All Principal Chief Commissioners, Central Excise, Service Tax and Customs. All Chief Commissioners of Central Excise, Service Tax and Customs. Chief Commissioner/(AR), CESTAT, New Delhi. All Commissioners of Central Excise, Service Tax and Customs. All Commissioners (AR), New Delhi, Mumbai, Chennai, Kolkata, Bangalore Ah .....

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..... rs from the field seeking clarifications on various aspects relating to implementation of the Instructions governing monetary limits for filing appeal in the Tribunal and Courts. Mostly, the clarifications sought is whether cases of recurring nature, whether involving the same party or even other parties, need to be pursued in litigation irrespective of the amount involved in such cases. The seco .....

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..... , subsequent case of the same party or other party shall not be pursued further in litigation if the case falls below the monetary limit prescribed by the Board. 4. The Instructions mentioned above used the word case . However, the same was not defined. The term case needs to be interpreted in the context of National Litigation Policy which aims at reduction of litigation. In respect of a .....

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