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TMI Blog2016 (1) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... - whether the monetory limit prescribed under circular shall also be applicable in the appeal which is filed prior to issuance of aforesaid litigation of policy? Held that: - The Hon’ble High Court of Karnataka judgment in the case of Commissioner of C.Ex. Bangalore-III V/s Presscom Products [2011 (3) TMI 726 - KARNATAKA HIGH COURT] and Hon’ble High Court Gujarat judgments- Commissioner of C.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue involving duty of ₹ 51,529/-, which is less than Rs. Five Lakhs. In terms of Government Litigation Policy Vide F. No. 390/MISC/163/2010/JC dated 17.08.2011 Revenue is not supposed to file appeal against order of the Commissioner (Appeals) if amount involved is less than ₹ 5 Lakhs. As regard the appeal which is filed before the issuance of litigation policy dated 17.08.2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed before monetary limits for such appeals was fixed by CBEC Circular, involving amounts below limits so fixed - HELD : Assessee could not be denied benefit of the CBEC Circular, even though substantial question of law involved in appeal was answered against them. [para 19] Commissioner of C.Ex. Cus., Surat-I V/s Shreenath Fabrics [2014 (303) E.L.T. 540 (Guj.)] Appeal by Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 (306) E.L.T. 153 (Guj.)] Appeal to High Court - Monetary limit prescribed therefore vide Department Circulars and Instructions CBEC Instruction F. No. 390/MISC/163/2010/JC dated 20.10.2010, fixed monetary limit of 2 lakhs provided that where the duty involved or total revenue including amount of penalty is below that limit, the Department would not file the appeal, but the limit was enh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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