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of <h1>Department's Appeal Dismissed for Low Demand</h1> <h3>Commissioner of Central Excise, Customs And Service Tax Raigad Versus Uttam Steels Ltd</h3> The appeal filed by the department against Order-in-Original No: 05/SLM(05)COMMR/RGD/08-09 was dismissed as it was not maintainable due to the total ... Monetary limit of filing appeal - Held that: - the total demand, in the instant case, is only 25,000/- which is less than 10 lakhs - As per the national policy of litigation, the department is not supposed to file the appeal in such type of cases. The appeal is not maintainable in view of the Board’s Circular F. No. 390/MISC/163/ 2010/ JC dated 17th December 2015 - appeal dismissed. The department filed an appeal against Order-in-Original No: 05/SLM(05)COMMR/RGD/08-09 dated 02/06/2008. The total demand in the case was only ` 25,000, less than ` 10 lakhs. The appeal was dismissed as it was not maintainable according to the national policy of litigation. Board's Circular F. No. 390/MISC/163/ 2010/ JC dated 17th December 2015 was referred to.
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