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TMI Blog2020 (8) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... of the monetary limit having been fixed by the Department indicating that, where the value of subject matter in dispute being less than One Crore, such appeals cannot be prosecuted and in view of the fact that said issues having attained finality before this Court, entertaining of these appeals would be in violation of conditions stipulated under the Instructions F.No.390/Misc/116/2017-JC dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein came to be allowed by setting aside the order dated 17.12.2012 and 20.06.2011 passed by the First Appellate Authority which arose out of Order-in-Appeal Nos.449 of 2012 and 188 of 2011, respectively by following the judgment of this Court rendered in CCE ST, Bangalore Vs. Fosroc Chemicals (I) Pvt. Ltd., reported in 2015 (318) E.L.T 240 (Kar) , which fact is not in serious dispute. In o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19, the monetary limit fixed for filing appeals before High Courts has been specified at Rupees One Crore. In other words, those appeals where the value of dispute involved in appeals are less than One Crore, the appeals would not be maintainable and the Department will have to take steps to withdrawal of such appeals. 4. However, Sri.Jeevan J.Neeralagi, learned Counsel appearing for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... netary limit having been fixed by the Department indicating that, where the value of subject matter in dispute being less than One Crore, such appeals cannot be prosecuted and in view of the fact that said issues having attained finality before this Court, we are of the considered view that entertaining of these appeals would be in violation of conditions stipulated under the Instructions F.No.390 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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