Tribunal Dismisses Revenue's Appeal Due to Monetary Limits in Line with Litigation Policy and Court Judgments.

The Appellate Tribunal CESTAT Allahabad dismissed the Revenue's appeal against the Commissioner (Appeals) Meerut's order, applying the litigation policy with revised monetary limits. The Tribunal adhered to the C.B.E. & C. Instructions and relevant High Court judgments, confirming that monetary limits apply to pending cases, thus rendering the Revenue's appeal inadmissible.

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Issues: Appeal against Commissioner (Appeals) order, Monetary limit for filing appeals, Applicability of litigation policy to pending appeals.

In the present judgment by the Appellate Tribunal CESTAT ALLAHABAD, the Revenue appealed against the order of the Commissioner (Appeals) Meerut dated 02 January, 2019. The Tribunal noted the Instructions dated 11.07.2018 issued by the C.B.E. & C. setting monetary limits for filing appeals under Section 35R of the Central Excise Act, 1944. Subsequently, the monetary limit was increased to Rs. 50 lakhs through a notification dated 22 August, 2019. The Tribunal observed that this instruction applies to all pending cases. Additionally, the Tribunal referred to judgments by the High Courts of Madras, Karnataka, and Gujarat, which held that the litigation policy with monetary limits for appeals also applies to pending appeals. Based on these considerations, the Tribunal dismissed the appeal filed by the Revenue under the litigation policy for the respondent. The judgment was dictated and pronounced in open court by Hon'ble Smt. Archana Wadhwa, Member (Judicial) and Hon'ble Mr. Anil G. Shakkarwar, Member (Technical).

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