2020 (1) TMI 803

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..... struction/Order or Circular. In such circumstances, the Instruction dated 17th August 2011 referred to in Paragraph-4 of the Instruction dated 22nd August 2019 will have no application. In view of the monetary limit prescribed by the Ministry of Finance, Department of Revenue, this appeal is disposed of accordingly. - R/TAX APPEAL NO. 106 of 2016 - - - Dated:- 16-1-2020 - MR. J.B.PARDIW .....

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..... 7,37,220/(Rupees seven lakhs thirty seven thousand two hundred and twenty only) being the recalculated differential duty as per the table above under Section 11A of the Central Excise Act, 1944 read with Rule 96ZP(3) of the erstwhile Central Excise Rules 1944. ii) The interest at the prescribed rate is required to be recovered on the above duty under Section 11AB of Central Excise Act .....

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..... lving substantial questions of law as described in para 1.3 of the instruction dt.17.08.2011 from F.No.390/Misc/163/2010JC would be contested irrespective of the prescribed monetary limits. 6. The Instruction dated 17th August 2011, more particularly, Clause 1.3 reads thus: 1.3 Adverse judgments relating to the following should be contested irrespective of the amount involved .....

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