CESTAT Circular F.No.01 /04/ Circular / CESTAT /2014 Dated 29.06.2015
Consequent to Finance Act, 2013, the monetary limit of Single Member case was raised from Rs.10 lakh to Rs. 50 lakh, where the issue does
not involve classification/valuation or interpretation of a notification. Steps have already been taken to transfer such matter to the Single Member Bench Registry for listing such matters before the Hon’ble Single Member Bench for disposal. Inspite of best efforts by the Registry some of the matters are still left with respective division Benches. Learned Advocates, Consultant and AR’s Office are here by requested to provide detailed list of cases where the issue does not involve classification/valuation or interpretation of a Notification and the amount of duty/penalty involved is less than Rs. 50 lakhs, so as to list such cases before the Single Member Bench.