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of <h1>Appellate Tribunal Upholds Monetary Limits, Dismisses Revenue Appeals</h1> <h3>Commissioner of Central Excise & S.T., Kanpur Versus Shri Subhash Rajani & Smt. Nimmi Rajani</h3> The Appellate Tribunal CESTAT, ALLAHABAD dismissed both appeals filed by the Revenue against the order of the Commissioner (Appeals), Kanpur. The Tribunal ... Monetary limit for filing appeal - Instructions dated 17-12-2015 issued by the C.B.E. & C - Held that: - the C.B.E. & C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 fixing monetary limits below which appeal shall not be filed in the Tribunal. The monetary limit has been enhanced to ₹ 10 lakhs through the said Instructions. Further, the Board vide letter dated 01.01.2016 clarified that the said instructions will apply to all pending appeals in CESTAT - the present appeals is not falling under any one of the excluded category mentioned in the above Instructions - appeal dismissed - decided against Revenue. Issues:- Appeal against order of Commissioner (Appeals), Kanpur- Applicability of Instructions dated 17-12-2015 by C.B.E. & C.- Impact of monetary limits set by the Instructions- Judicial precedents from High Courts of Madras, Karnataka, and Gujarat- Excluded categories under the Instructions- Dismissal of appeals under the litigation policyAnalysis:The judgment by the Appellate Tribunal CESTAT, ALLAHABAD dealt with an appeal filed by the Revenue against the order of the Commissioner (Appeals), Kanpur. The Tribunal considered the Instructions dated 17-12-2015 issued by the C.B.E. & C., which set monetary limits below which appeals shall not be filed in the Tribunal. The monetary limit was increased to Rs. 10 lakhs through these Instructions. Additionally, the Tribunal noted that the Board clarified through a letter dated 01.01.2016 that these Instructions would apply to all pending appeals in CESTAT.Furthermore, the Tribunal referenced judicial decisions from the Hon'ble High Courts of Madras, Karnataka, and Gujarat, which held that the litigation policy, including monetary limits for filing appeals, would also be applicable to pending appeals. The Tribunal was informed by the ld. AR that the present appeals did not fall under any excluded category mentioned in the Instructions. In light of the above instructions and precedents, the Tribunal dismissed both appeals filed by the Revenue under the litigation policy for each of the respondents.This judgment underscores the significance of adhering to monetary limits set by regulatory bodies and the applicability of such limits to pending appeals. It also highlights the importance of considering judicial precedents in determining the applicability of litigation policies. The dismissal of the appeals based on the litigation policy showcases the Tribunal's adherence to established guidelines and legal principles in deciding cases before it.
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