2018 (2) TMI 728

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..... filed in the Tribunal. The monetary limit has been enhanced to ₹ 10 lakhs through the said Instructions. Further, the Board vide letter dated 01.01.2016 clarified that the said instructions will apply to all pending appeals in CESTAT - the present appeals is not falling under any one of the excluded category mentioned in the above Instructions - appeal dismissed - decided against Revenue. - .....

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..... pply to all pending appeals in CESTAT. 3. We also find that the Hon ble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) S.T.R. 656 (Mad.); 2014 (306) E.L.T. 153 (Guj.); 2011 (268) E.L.T. 344 (Kar.) = 2012 (26) S.T.R. 79 (Kar.)]. 4. It is informed by the ld. AR that th .....

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