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TMI Blog2024 (5) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... n the threshold limit, the appeal would be maintainable. Hence the same has no merit and cannot be accepted. For the purposes of determining the threshold limit, it would only be the duty element which would be taken into account and the same could not be clubbed with penalty and redemption fine. In cases involving duty, fine, penalty and interest, the decisive element would only be duty. However, in cases where duty is not in issue and only fine and penalty are in issue then they would cumulatively be the decisive factor for determining the applicability of threshold limit. Since the duty element involved in the subject appeal is less than the threshold limit, we are of the view that the appeal would not lie in view of the said instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in the subject appeal being less than Rs. 1,00,00,000/-, the appeal could not have been filed. 5. This is disputed by learned counsel for appellant, who submits that cumulatively the duty, penalty and redemption fine involved in the subject case is Rs. 1,31,34,821/-, which is in excess of Rs. 1,00,00,000/-. 6. Reference may be had to circular dated 20.10.2010 on the subject Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT and High Courts - Regarding . Paragraph 5 of the circular reads as under:- 5. The Board has decided that appeals in the Tribunal shall not be filed where the duty involved or the total revenue including fine and penalty is Rs 1 Lakh and below. Similarly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akes it clear that where the duty involved for the purposes of High Court was Rs. 2,00,000/- and the penalty was also of Rs. 2,00,000/-, cumulatively above the threshold limit of Rs. 2,00,000/-However, the decisive factor being the duty element only, the Board directed no appeal to be filed. 10. Said circular was subsequently amended by instructions dated 17.08.2011, wherein the monetary limit for Tribunal was enhanced from Rs. 1,00,000/- to Rs. 5,00,000/- and for the High Court from Rs. 2,00,000/- to Rs. 10,00,000/-. The Instructions dated 17.08.2011 further clarified that for ascertain where a matter would be covered within or without the prescribed limited, the determinative element would be the duty/tax under dispute. The example cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d prior to fixation of monetary limit, said appeals were also to be withdrawn and not persued. Direction was issued by instruction dated 01.01.2016 to the above effect and all Chief Commissioners were required to take immediate action to withdraw the appeals pending before the Tribunal, High Courts and Supreme Court, respectively which were below the threshold limit. 15. By latest circular dated 02.11.2023, the monetary limit has been enhanced for the Tribunals to Rs. 50,00,000/-, High Courts to 1,00,00,000/- and Supreme Court to 2,00,00,000/- with rest of the conditions being applicable including the three exceptions. 16. In the instant case, the determinative factor being the duty element is Rs. 86,34,821/-. In view of the above, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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