2017 (12) TMI 1566 - AT - Central Excise

CESTAT Mumbai dismisses appeal per Govt policy limiting appeals under Rs. 10 lakhs, with exceptions.

The Appellate Tribunal CESTAT Mumbai dismissed the appeal in accordance with the Government's litigation policy, which restricts filing appeals for ... Government litigation policy - limitation on Revenue appeals where amount not exceeding Rs. 10 lacs - exclusion for classification and refund disputes - dismissal of appeal on policy grounds without adjudication on meritsGovernment litigation policy - limitation on Revenue appeals where amount not exceeding Rs. 10 lacs - exclusion for classification and refund disputes - dismissal of appeal on policy grounds without adjudication on merits - Appeal by the Revenue dismissed under the Board's litigation policy because the amount involved does not exceed Rs. 10 lacs and the case does not fall within the policy's exclusions for classification or refund disputes. - HELD THAT: - The Tribunal applied the Board's Circular F.No.390/Misc./163/2010-JC dated 17.8.2011 as amended by Circular dated 17.12.2015, which directs that the Revenue should not file appeals before this Tribunal where the amount of duty, penalty or interest involved does not exceed Rs. 10 lacs, subject to specified exclusions. The circular expressly excludes cases involving issues of classification and refund of a legal and recurring nature from the litigation restraint. The present appeal does not involve those excluded categories. Consequently, the Tribunal dismissed the appeal in accordance with the Government's litigation policy without considering the merits of the case. [Paras 2]Revenue's appeal dismissed under the Government litigation policy; merits not adjudicated because the case is not covered by the policy's exclusions.Final Conclusion: The appeal is dismissed in accordance with the Board's litigation policy (Circulars dated 17.8.2011 and 17.12.2015) as the amount involved does not exceed Rs. 10 lacs and the matter is not within the policy's exclusions; the Tribunal did not decide the merits. The Appellate Tribunal CESTAT Mumbai dismissed the appeal as per the Government's litigation policy, which states that appeals should not be filed if the amount involved is not exceeding Rs. 10 lakhs, unless the case involves classification or refund issues.