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of <h1>Tribunal Dismisses Revenue Appeal Due to Monetary Limits in Line with Excise Act and Precedents from Various High Courts.</h1> <h3>Commissioner of Central Goods & Service Tax Versus Shri Risshi Kumr Chabra (Partner of M/s B.N. Viz & Others, Mansarover Shoping Complex, Delhi Road, Moradabad)</h3> The appellate tribunal dismissed the Revenue's appeal against the Commissioner (Appeals), Meerut's decision, due to monetary limits established by the ... Dismissal of appeal filed by the Revenue on monetary grounds - HELD THAT:- It is informed about the Instructions dated 11.07.2018 issued by 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. Subsequently, the monetary limit has been enhanced to Rs. 50 lakhs through the F.No.390/Misc/116/2017-JC dated 22 August, 2019. Further, the said instructions clarified that the said instructions will apply to all pending cases. Further, the Hon’ble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. The appeal filed by the Revenue dismissed under litigation policy for the respondent. The appellate tribunal dismissed the appeal filed by the Revenue against the order of the Commissioner (Appeals), Meerut, citing the monetary limits set by the Central Excise Act and instructions from the C.B.E. & C. The tribunal followed the litigation policy that applies to pending appeals as per decisions of various High Courts.
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