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TMI Blog2017 (7) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... to contend that such revised higher limits would not apply to pending cases. However, with circular dated 01.01.2016 the entire issue has undergone a sea change. The department now wishes that the revised monetary limit be applied to all pending cases irrespective of the date of filing. Whether the present case falls in any of the exceptions? - Held that: - First two exceptions provided in the circular dated 17.08.2011 for apparent reasons do not apply and are not even pressed in service before us by the counsel for the department. According to her, however, the third exception provided in circular dated 17.12.2015 would apply. We, however, note that the said exception is made in cases of classification and refunds issues which are of le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case falls in one such exception. 3. In order to test such a contention, we may refer to, in brief, the various circulars of the CBEC in this regard. The first circular was issued on 20.10.2010 in which a limit of ₹ 2 lakhs was laid down for the department to file its appeal before the High Court. In the circular, it was provided that such instructions would be strictly applied in all appeals filed on or after 01.11.2010. This limit was revised by circular dated 17.08.2011 to ₹ 10 lakhs for filing appeal before the High Court. This circular also provided for two exceptions where the department would pursue the appeal though the tax effect may be below the minimum prescribed as provided in para 1.3 of the circular which read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment has made it clear that the instructions contained in the circulars dated 17.08.2011 and 17.12.2015 would apply to all pending cases. Since the earlier circulars prescribed revised monetary limits prospectively, it was open for the department to contend that such revised higher limits would not apply to pending cases. However, with circular dated 01.01.2016 the entire issue has undergone a sea change. The department now wishes that the revised monetary limit be applied to all pending cases irrespective of the date of filing. 7. Only question to be considered is whether the present case falls in any of the exceptions. First two exceptions provided in the circular dated 17.08.2011 for apparent reasons do not apply and are not even pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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