2017 (2) TMI 1303

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..... s been prescribed for filing appeal before the High Courts, deserve to be dismissed as not pressed - the substantial questions of law raised in the present appeal, if any, is left open to be examined in an appropriate proceeding, if arises in future. Appeal dismissed - decided against Revenue. - D.B. Central/Excise Appeal No. 5 / 2012, D.B.CENTRAL/EXCISE APPEAL No. 7, 37 /2009 - - - Dated:- 1- .....

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..... to Service Tax under section 83 of the Finance Act, 1944 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F.No.390/Misc./163/ 2010-JC dt.17/08/2011 regularizing the monetary limits for filing the appeals by the Revenue before the CESTAT/High Courts and Apex Court with an objection for reducing litigation on the similar lines of the Central .....

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..... 2. HIGH COURTS Rs.15,00,000/- 3. SUPREME COURTS Rs.25,00,000/- 2. In para 3 of the instruction dated 17.08.11 a sub clause 'c' shall be added which shall read as classification and refunds issues which are of legal and/or recurring nature . 4. A further circular dt. 01/01/2016 which .....

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..... apply to certain exceptions specified in para 2 supra, at the same time, the Circular dt.01/01/2016 which is in furtherance of the circular dt.17/12/2015 quoted supra, clearly envisages that the present instructions will apply retrospectively to all the pending appeals and appeals to be filed henceforth in High Courts/Tribunals, subject to exceptions where the monetary limits if is less than ͅ .....

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..... only specifies appeal but in our view, the reference filed earlier, will also be covered by the circular (supra). 7. In view of the aforesaid circular, though Mr. Jain, counsel for the appellant has contended that it is recurring issue, in our opinion, after 5 years, it will not be appropriate to revive the issue which is already concluded by circular. 8. Accordingly, in the light of the CB .....

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