Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court

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..... isc/163/2010-JC dated 17.08.2011, the Central Board of Indirect Taxes and Customs fixes the following monetary limits below which appeal shall not be fined in the CESTAT, High Court and the Supreme Court: Tabel 32.1: Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court S. No. Appellate Form Monetary Limit 1 CESTAT Rs. 50,00,000/- 2 High Court Rs. 1,00,00,000/- 3 .....

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..... cases, there will be no presumption that the Department has acquiesced in the decision on the disputed issues in the case of same assessee or in case of any other assessee's, if the amount involved exceeds the monetary limits. [Refer Instruction F No. 390/170/92-JC, dated 13.01.1993 and F.No. 390/Misc./163/2010-JC, dated 20.10.2010]
Manuals, Ready reckoner, Law and practice, Reference Guide, .....

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