2018 (8) TMI 1512

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..... y the Revenue has been fixed at ₹ 10,00,000/- - Since in this appeal the amount is less than ₹ 10,00,000/-, the appeal has to be rejected - the appeal is dismissed on monetary limits without going into the merits. - ST/714/2010, ST/CO/58/2010 - FINAL ORDER No. 41823/2018 - Dated:- 13-6-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) S .....

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..... taka in the case of Commissioner of Income Tax, Bangalore Vs. Ranka Ranka reported in [2012 (284) E.L.T. 185 (Kar.)] has taken a view that the circular is applicable in respect of appeals filed prior to issue of instructions also. Even though, the decision relates to Income Tax, it was rendered in respect of a similar circular issued by CBDT. Further CBEC F.No.390/Misc/163/2010-JC dt. 01/01/2016 .....

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