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of <h1>CBEC Sets Appeal Limits: Tribunal Rs. 5L, High Court Rs. 10L, Supreme Court Rs. 25L; Effective Sept 1, 2011.</h1> The Central Board of Excise & Customs (CBEC) has set monetary limits for filing appeals in the Tribunal, High Court, and Supreme Court concerning service tax and customs duties. Appeals will not be filed if the disputed duty is below Rs. 5,00,000 for the Tribunal, Rs. 10,00,000 for High Courts, and Rs. 25,00,000 for the Supreme Court. Exceptions include cases questioning constitutional validity or legality of notifications. The limits apply to disputed duties, not total demands, and include refund cases but exclude applications to the Joint Secretary. These revised limits are effective from September 1, 2011.
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