9911796707
TMI Blog2020 (10) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, 1962, the Central Board of Excise and Customs had fixed the monetary limit in respect of filing the appeal at ₹ 10 Lakhs. Subsequently, the aforesaid limit was modified to ₹ 15 Lakhs vide instructions dated 11.12.2015. Thus, it is axiomatic that instructions dated 17.08.2011, 11.12.2015 and instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 130A of the Customs Act, 1962 (hereinafter referred to as the Act for short) arises from an order dated 06.02.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore. 2. Brief facts leading to filing of this appeal are that assessee is 100% Export oriented unit engaged in the manufacture and exports of parts of motor vehicle which attracts duty under Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usand Five Hundred and Thirty Six only). 3. Thus, from perusal of aforesaid submission, it is axiomatic that the dispute before the Tribunal pertained only to interest on an amount of ₹ 80,51,536/-. 4. When the matter was taken up today, learned counsel for the assessee pointed out that the assessee is entitled for the aforesaid amount for a period from March, 2006 to September 2007 i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned counsel for the parties and have perused the record. The Central Board of Excise and Customs in exercise of statutory powers under Section 35R of the Central Excise Act, 1962 made applicable to service tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, 1962, the Central Board of Excise and Customs had fixed the monetary limit in respect of filing the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is axiomatic that instructions dated 17.08.2011, 11.12.2015 and instruction dated 22.08.2019 operate in different fields and instruction dated 22.08.2019 does not deal with Customs Act. Therefore, the monetary limit for filing appeal as prescribed in the instruction dated 11.12.2015 in respect of appeals arising under the Customs Act before this court applies to this appeal and since, the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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