Revenue appeals allowed for delay, Order-in-Appeal under Rs. 10 lakh limit disposed, National Litigation Policy exclusion clause applied.

The appeals filed by the Revenue seeking condonation of a 5-day delay in filing before the Tribunal are allowed. The appeals against a common Order-in-Appeal below the monetary limit of Rs. 10 lakhs are taken up for final disposal. The exclusion clause under the National Litigation Policy leads to the dismissal of the appeals, in line with the Board's instructions. The decision to dismiss the appeals is based on the specific grounds allowed for filing appeals, as per the Board's guidelines.

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Issues:
Delay in filing appeal before the Tribunal, Monetary limit for departmental appeals, Exclusion clause under National Litigation Policy.

Analysis:
The judgment deals with the condonation of delay in filing appeals before the Tribunal by the Revenue. The Miscellaneous Applications filed seeking condonation of a 5-day delay in filing the appeal are allowed after considering the reasons provided in the application. The appeals filed by the Revenue are taken up for final disposal with the consent of the Ld. D. R. The appeals are against a common Order-in-Appeal passed by the Commissioner of CGST & Central Excise. The amount involved in the case is below the monetary limit of Rs. 10 lakhs, as per the instructions issued by the Board on filing departmental appeals. These instructions specify conditions under which appeals can be filed irrespective of monetary limits, including challenges to constitutional validity, illegal notifications, or classification and legal issues of recurrent nature.

The judgment refers to exclusion clause 3 (C) of the National Litigation Policy, which was introduced and later deleted by the Board's instructions. The present case falls under the exclusion clause of the National Litigation Policy, leading to the dismissal of the appeals based on the policy. The decision to dismiss the appeals is made in accordance with the discussions and considerations of the monetary limits and the specific grounds under which appeals can be filed as per the Board's instructions. The judgment concludes with the pronouncement of the decision in the open court, indicating the finality of the dismissal of the appeals under the National Litigation Policy.

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