IDT : Appeal to CESTAT and HC : Limit enhanced to Rs. 10 lakh and Rs. 15 lakh [Pending appeals to be withdrawn] — Recurring refund/classification issues may be appealed despite limits

F.No.390/Misc./163/2010-JC, 1st January ,2016

Sub:- Reduction of Government litigation – providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court – Regarding

1. Kind attention is drawn towards the Board’s Instruction of even no. dated 17.12.2015 on the above mentioned subject.

2. In this regard, I am directed to inform that the said instructions will apply to all pending appeals in High Courts/ CESTAT. Principal Chief Commissioners/ Chief Commissioners are required to take immediate necessary action in this regard for cases which are below the new threshold limits subject to the conditions of the instructions of even no. dated 17.08.2011 and 17.12.2015.

Instruction [F. No. 390/Misc./163/2010-JC], dated 17-12-2015

Sub: – Reduction of Government litigation – providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court Regarding

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, 1944 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F. No. 390/Misc./163/2010-JC dated . 17.08.2011, 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:

S.No.

Appellate Forum

Monetary limit

1.

CESTAT

Rs.10,00,000/-

2.

HIGH COURTS

Rs. 15,00,000/-

3.

SUPREME COURT

Rs. 25,00,000/-

2. In para 3 of the instruction dated 17.8.11 a sub clause ‘c’ shall be added which shall read as “classification and refunds issues which are of legal and/or recurring nature”.

3. Except for above all other terms and condition of instruction dated 17.8.11 stands.

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