2017 (3) TMI 466

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..... monetary limit fixed by the CBEC to prefer appeal before the High Court ie., ₹ 20 lakhs, the present Tax Appeal is not entertained on the aforesaid ground alone - appeal dismissed being not maintainable. - TAX APPEAL No. 146 of 2017, CIVIL APPLICATION (OJ) No. 137 of 2017 - - - Dated:- 6-3-2017 - M.R. SHAH AND B.N. KARIA, JJ. Mr Ankit Shah, Advocate for the Appellant ORDER .....

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..... Under the circumstances, considering the Central Board of Excise Customs instruction No. 390/Misc./163/2010-JC/Pt dated 30th December 2016 read with subsequent communication dated 8th February 2017, as the amount involved in the present Appeal is less than the monetary limit fixed by the CBES to prefer appeal before the High Court ie., ₹ 20 lakhs, the present Tax Appeal is not entertai .....

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