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TMI Blog2024 (9) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... onstitutional validity of the provision of the Act or the Rules is under challenge or the cases where the Notification / Instruction / Order / Circular is held to be illegal or ultra vires. In the facts of the present case, none of the above conditions are fulfilled and, therefore, in view of the Instructions, the Appeals would not be maintainable in spite of the instructions of the respondent authorities to the learned advocate for the appellant to proceed with the matter on merits. The appeals are dismissed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Appellant(s) No. 1 : Ms Hetvi H Sancheti (5618). For the Opponent(s) No. 1: Mr Paresh M Dave (260). ORAL ORDER (PER : HONOURABLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xes the following monetary limits below which appeal shall not be filed in the CESTAT, High Court and Supreme Court: S. No. Appellate Forum Monetary limit 1 CESTAT Rs. 60 lakh 2 High Court Rs. 2 Crore 3 Supreme Court Rs. 5 Crore 2. This instruction applies only to legacy issues i.e., matters relating to Central Excise and Service Tax, and will apply to pending cases as well. 3. Adverse judgements relating to the following should be contested irrespective of the amount involved - a. Case where the constitutional validity of the provisions of an Act or Rule is under challenge; or b. Case where Notification/ Instruction / Order/ Circular has been held illegal or ultra vires. 4. Except for the above, all other terms and conditions of Instructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Instruction dated 17.8.2011 in the aforesaid Instruction dated 6.8.2024 read as under : In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 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 Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court: Sl.No. Appellate Forum Monetary limit 1. CESTAT Rs. 5,00,000/- 2. HIGH COURTS Rs. 10,00,000/- 3. SUPREME COURT Rs. 25,00,000/- 2. For ascertaining whether a matter would be covered within or without the aforementioned limits, the determinative element would be dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected or the total duty demanded for deciding the threshold limit prescribed therein. In a case where a part of the duty demanded is not disputed and is paid and the outstanding duty under dispute is less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary limit shall apply on the disputed duty and not on the total duty demanded in a case. b) Whether monetary limits would apply to cases of refund. It is clarified that the monetary limits being prescribed by the Board would apply to cases of refund as well. c) Whether applications being filed by the Department before office of Joint Secretary (Revision Application) would also be covered under the stipulation of monetary limits. The limit sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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