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<h1>Appellate Tribunal dismisses Revenue's appeal on duty demand citing CBEC instructions & High Court rulings</h1> The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue's appeal against the dropping of duty demand by the Commissioner (Appeals), Chandigarh, ... National Litigation Policy monetary limit for filing appeals - Applicability of Board instructions to pending appeals - CBEC instruction under Section 35R fixing monetary limit for appeals - Monetary threshold for instituting appellate proceedingsNational Litigation Policy monetary limit for filing appeals - Applicability of Board instructions to pending appeals - CBEC instruction under Section 35R fixing monetary limit for appeals - Appeal by the Revenue dismissed as falling below the enhanced monetary threshold and the Board's instructions held applicable to pending appeals. - HELD THAT: - The Tribunal applied the CBEC instructions dated 17.12.2015 issued under the powers conferred by Section 35R of the Central Excise Act, 1944, which raised the monetary limit for filing appeals to Rs. 10 lakhs and, as clarified by the Board's letter dated 1.1.2016, was to apply to pending appeals. The Tribunal noted that several High Courts (Madras, Karnataka and Gujarat) have held that the litigation policy's monetary limit applies to pending appeals, and having regard to that position and the Board's instructions, the appeal filed by the Revenue-which involved an amount below the prescribed monetary threshold-was not to be prosecuted before the Tribunal. On that basis the appeal was dismissed and the stay application was also dismissed.Appeal dismissed and stay application dismissed as covered by the Board's monetary-limit instructions applicable to pending appeals.Final Conclusion: In view of the CBEC instructions raising the monetary threshold to Rs. 10 lakhs and their applicability to pending appeals, the Revenue's appeal (and the stay application) was dismissed as falling below the prescribed limit. The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue's appeal against the dropping of duty demand by the Commissioner (Appeals), Chandigarh. The appeal was covered under the National Litigation Policy with a monetary limit of less than Rs. 10,00,000. The Tribunal cited instructions from the CBEC and rulings from High Courts of Madras, Karnataka, and Gujarat to support their decision. The appeal and stay application were both dismissed.
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