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of <h1>Revenue withdraws appeals below monetary threshold under Board's litigation policy dated 22.08.2019</h1> <h3>Commissioner of Service Tax Versus Core Minerals Ltd.</h3> The Revenue sought withdrawal of appeals before CESTAT Chennai as the duty/tax amounts involved fell below the monetary threshold prescribed under the ... Seeking withdrawal of appeals as the amount of duty/tax involved is below the monetary limit prescribed in terms of litigation policy vide Board’s instruction issued in F.No.390/Misc./116/2017-JC dt. 22.08.2019 - change of appellant’s name in the cause title in view of change in territorial jurisdiction - HELD THAT:- The prayer of the Revenue for withdrawal of appeals is allowed and the Revenue’s appeals are dismissed as withdrawn. Miscellaneous Applications filed for change of cause title are also allowed. All the revenue Appeals are dismissed as withdrawn. ISSUES: Whether appeals filed by the Revenue can be withdrawn when the amount of duty/tax involved is below the monetary limit prescribed under the litigation policy. Whether the cause title in appeals can be changed due to change in territorial jurisdiction. RULINGS / HOLDINGS: The Court allowed the Revenue's prayer for withdrawal of appeals on the ground that the amount of duty/tax involved is below the monetary limit prescribed in terms of litigation policy vide Board's instruction issued in F.No.390/Misc./116/2017-JC dated 22.08.2019, and accordingly dismissed the appeals as withdrawn. The Court permitted the miscellaneous applications for change of appellant's name in the cause title due to change in territorial jurisdiction, allowing the change in cause title. RATIONALE: The Court applied the litigation policy as per the Board's instruction F.No.390/Misc./116/2017-JC dated 22.08.2019, which prescribes a monetary limit below which appeals may be withdrawn to avoid unnecessary litigation. The principle of territorial jurisdiction was recognized as a valid ground for amending the cause title in appeals to reflect the correct appellant entity. No dissenting or concurring opinions were recorded; the decision was unanimous.
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