9911796707
TMI Blog2017 (3) TMI 1584X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,00,000/-? - Held that: - disputed amount i.e. tax amount of ₹ 10,91,500/- and penalty ₹ 10,91,500/- makes much more than ₹ 20 Lacs and it cannot be said that appeal was below monetary limit. Tribunal has committed manifest error in taking otherwise view in the matter - appeal allowed. - Customs Appeal No. 1 of 2017 - - - Dated:- 27-3-2017 - Sudhir Agarwal and Ravindra Nath M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax Appellate Tribunal, Allahabad is correct in holding that the amount in dispute are less than prescribed limit under the litigation policy when the amount of duty with penalty and interest involved in much above ₹ 10,00,000/-? (ii) Whether the impugned Final order dated 14-9-2016 passed by the Hon ble Customs, Excise Service Tax Appellate Tribunal, Allahabad is contrary to the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the Supreme Court in a case involving duty up to ₹ 25 lakhs, whether with penalty and interest or otherwise. However, where the imposition of penalty is the subject matter of dispute and the said penalty exceeds the limit prescribed, then the matter could be litigated further. Similarly, where the subject matter of dispute is the demand of interest and the amount of interest exceeds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded. 6. In the present case, we find that the amount of disputed tax was the amount as is evident from Commissioner s order dated 16-4-2012 mentioned in paras (a), (d) and (e), which are as under :- (a) Customs duty ₹ 10,91,500/- [Rupees ten lacs ninety-one thousand five hundred only]. Balance amount of customs duty 9,97,818/- [Rupees nine lacs ninety-seven thousand eight hundred and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
