2017 (3) TMI 1493

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..... s or questions of law - application allowed.
ANOOP V. MOHTA & NUTAN D. SARDESSAI, JJ. Mr. C. A. Ferreira, Central Government Standing Counsel for appellant. Mr. Sarvesh Kamat Malyekar, Advocate for the respondent. ORAL JUDGMENT: ( Per ANOOP V. MOHTA,J.) All appeals are already admitted on 26/09/2012. All the appeals are disposed off by this common judgment as issues are common and so also the position of law. 2. These applications are taken out by the appellant Commissioner of Customs and Central Excise for disposing off all the appeals in view of the instructions of the board so reflected in following paras: "1. Being aggrieved by the Order passed by CESTAT, WZ, Mumbai the above Appeal had been filed under Section 130 of the .....

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..... 7,62,022/- (Rupees Seven Lakhs Sixty Two Thousand and Twenty Two only). 7. In view of the above the present Application is being filed for appropriate Orders for disposal of the above Appeal, in view of directions under Section 131(B ) of the Customs Act, 1962. P R A Y E R Applicant therefore prays that in view of the above, Your Lordships be pleased to pass Order disposing the above Appeal in view of the instructions of the Board as aforementioned." 3. It is relevant to quote section 131BA of The Customs Act, 1962("the Act", for short) specially sub-clause (1), (2) and (3). "131BA. Appeal not to be filed in certain cases. (1) The Board may, from time to time, issue orders or instructions or directions fixing such monetary l .....

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..... ore the date on which the Finance Bill, 2011 receives the assent of the President, fixing monetary limits for filing appeal, application, revision or reference shall be deemed to have been issued under sub-section (1), and the provisions of sub-sections (2), (3) and (4) shall apply accordingly." (emphasis added) 4. Apart from the above position of law the Ministry of Finance issued certain resolutions of excise and customs from time to time and has issued instructions / circulars with clear intention to support the Government cases for reduction of litigation referring to the monitory limits from time to time, for filing appeals by the department before CESTAT / High Court and Supreme Court referring to power conferred by Section 35(R) of .....

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