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TMI Blog2016 (5) TMI 1431X X X X Extracts X X X X X X X X Extracts X X X X ..... e is less than ₹ 15 lacs, much less than what has been prescribed for filing appeal before the High Courts, deserve to be dismissed as not pressed - appeal dismissed. - D.B. Excise Appeal No.21/2009 - - - Dated:- 27-5-2016 - Mr. M.N.Bhandari and Mr. J.K. Ranka, JJ. Mr.Harsh Sharma for Mr.Anil Mehta, for appellant Revenue Mr.CM Sharma for Mr.PK Kasliwal, for the respondent Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CESTAT/High Courts and Apex Court with an objection for reducing litigation on the similar lines of the Central Board of Direct Tax dt. 10/12/2015 bearing circular No.21/2015. Relevant para is quoted hereunder:- In exercise of the powers conferred by section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1944 and Section 131BA of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and refunds issues which are of legal and/or recurring nature . A further circular dt. 01/01/2016 which is in the shape of clarificatory circular in continuation/ furtherance of the circular dt.17/12/2015 (supra) came to be issued and it is also appropriate to quote the same hereunder:- Kind attention is drawn towards the Board's Instruction of even no. dated 17.12.2015 on the above me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceforth in High Courts/Tribunals, subject to exceptions where the monetary limits if is less than ₹ 15 lacs, can be preferred in High Courts. Taking note of the CBEC Circular dt.17/12/2015 01/01/2016, the monetary limits which indisputably in these appeals/reference is less than ₹ 15 lacs, much less than what has been prescribed for filing appeal before the High Courts, deserve to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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