9911796707
TMI Blog2022 (7) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ith respect to the present Tribunal/High Courts/ Supreme Court (respective monetary limit) is mentioned in the table in the said Circular - from perusal is abundantly clear that the instruction dated 22.08.2019 with reference to the monetary limits are not applicable to the Customs matters. Dismissing the impugned customs appeal as withdrawn based upon that Circular on the ground of monetary limit issue is therefore an error apparent on the record of the said final order. Instruction issued by CBIC vide F. No. 390/Misc./163/2010-JC dated 17.12.2015 have also been brought to the notice vide which the monetary limit for filing an appeal before CESTAT in a Customs matter is Rs.10.00 Lakhs. The present appeal relates to refund of an amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Representative that the said Circular applies only to the cases of Legacy issues of Central Excise and Service Tax as is abundantly clear from the language of the aforesaid Circular. It is submitted that dismissing the present appeal which relates to Customs instead of Central Excise or Service Tax is therefore, an error apparent on the face of the impugned final order. The order accordingly is prayed to be rectified. 2. None appeared for the respondent-assessee. 3. Keeping in view the technical nature of the request involved in the impugned application and that the subject matter is to be considered by the bench only, the presence of respondent-assessee is held to be not required, I hereby proceed to decide the application. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs matter is Rs.10.00 Lakhs. The present appeal relates to refund of an amount of Rs.10,95,224/-which has been ordered by the Adjudicating Authority to be credited to the Consumer Welfare Fund under Section 27 of the Customs Act 1962. The amount involved is more than the monetary limit fixed by Department of Revenue in a customs matter for filing an appeal before CESTAT. In view thereof dismissal of a customs appeal holding monetary limit for such appeal to be fixed as Rs.50,00,000/- before CESTAT is held to be an error apparent on the face of impugned final order. Hence, the rectification in the impugned final order dated 30.12.2021 is hereby allowed. The said order dismissing the impugned Customs Appeal as withdrawn on the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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