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TMI Blog2018 (1) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 142 of the 1962 Act and ₹ 1 lac on account of penalty imposed under Section 117 of the 1962 Act, which is below the prescribed monetary limit - appeal dismissed. - Central Excise Appeal No.32 of 2017 (O&M) - - - Dated:- 18-12-2017 - MR. AJAY KUMAR MITTAL AND MR. AMIT RAWAL, JJ. For The appellant-CBEC : Mr. Puneet Pali, Advocate for Mr. Amit Goyal, Sr. Standing Counsel AJAY KUMAR MITTAL, J. (Oral) 1. The appellant-Revenue has challenged the order dated 28.10.2016 ( Annexure A-4 ) passed by the Customs, Excise Service Tax Appellate Tribunal, Chandigarh, (for short, 'CESTAT') in Appeal No.E-60095/2016-(SM), whereby the appeal filed by the Revenue was dismissed in view of the instructions dated 17.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal where the appeal was dismissed in view of Board Circular dated 17.12.2015 as the tax effect involved was below the monetary limit prescribed thereunder. It was not disputed that the total tax effect involved in the appeal is ₹ 6,16,724/- under Section 142 of the 1962 Act and ₹ 1 lac on account of penalty imposed under Section 117 of the 1962 Act, which is below the prescribed monetary limit. Learned counsel for the Revenue in order to justify the filing of the appeal made reference to the following exceptions referred to in Para No.4 of the instructions dated 17.08.2011, which reads thus:- 4 . Several queries connected with application of monetary limits have been raised by the field formations which were considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion clause mentioned at Para 6(c) only to disputes arising out of revenue audit objections accepted by the Department. It has now been decided to delete the said exclusion clause (refer para 3 of this Instruction). Therefore, in all cases of audit objections accepted by the Department, while protective demands may continue to be issued but the same would be subjected to the monetary limits for filing appeal in the Tribunal, High Courts and the Supreme Court. 3. Having perused the aforesaid clarification, we find that the present case does not fall under any exception enumerated thereunder and in view of the above, no ground for interference is made out. The appeal stands dismissed. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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