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TMI Blog2017 (6) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... Versus Sesa Goa Limited [2017 (3) TMI 1493 - BOMBAY HIGH COURT], where it was held that once the appeals are disposed off in view of the above circumstances, based upon such circulars / instructions it shall not preclude such Commissioner of customs from filing any appeal, application, revision or reference in any other case involving the same or similar issues or questions of law. Appeal maintained as within monetary limits - application allowed. - CENTRAL EXCISE APPEAL NO. 06 OF 2016 WITH CIVIL APPLICATION NO. 7737 OF 2017 - - - Dated:- 15-6-2017 - ANOOP V. MOHTA AND SUNIL K. KOTWAL, JJ. Mrs. Kalpalata Bharaswadkar, Advocate for the Appellant. Shri P. A. Pisal, Advocate for the Respondent. ORAL JUDGMENT (Per A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raising the monetary limit from ₹ 15,00,000/ to ₹ 20,00,000/ with a view to reduce the litigations. As per the Instructions dated 30.12.2016, the monetary limit for preferring Appeal before Hon'ble High Court is above ₹ 20,00,000/ 3. That the above stated monetary limits is also applicable to all pending appeals as clarified vide Instruction No. 390/Misc./163/2010 JC dated 01.01.2016. 6. The other side has no objection. The issue is also settled, in other departmental matters/appeals, with regard to above. 7. The concerned department considering the basic policy to reduce the litigation from respective department side issued various circulars, directions referring to filing of appeals in respective of Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances and in view of tax effect limit is more that ₹ 20,00,000/ need no further discussion as sought to be contended by learned counsel appearing for the assessee based upon the Circulars so referred above. If case is made out, we have to consider clause (2) of the Circular (5/2017) dated 23.1.2017, even if monetary limits is more or less as prescribed in the circular. The Apex Court has expressed in [ 2013] 350 ITR 300 9 (SC) Commissioner of Income Tax Vs. Surya Herbal Ltd . as under: Delay condoned. Liberty is given to the Department to move the High Court pointing out that the Circular dated February 9, 2011, should not be applied ipso facto, particulaly, when the matter has a cascading effect. There are cases u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Central Excise Act,1944 and section 131 BA of the Customs Act,1962 and related provisions of The Finance Act, 1994 . 6. There is no issue that the appeals filed by the department in the year 2012 having monitory limits of below 15 / 20 lakhs. The above provisions and instructions/ circulars therefore covers the case of disposal of these appeals on the same ground. The learned Counsel appearing for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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