Regarding Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court
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Redemption fine and penalty thresholds: combined amounts determine departmental right to appeal if limits exceeded. Redemption fine and penalty, though distinct in nature (the former on goods, the latter personal), must be treated identically for the purpose of the prescribed monetary threshold for departmental appeals; if redemption fine alone exceeds the limit, or if redemption fine together with penalty exceeds the limit, the Department may litigate further in the Tribunal or courts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Redemption fine and penalty thresholds: combined amounts determine departmental right to appeal if limits exceeded.
Redemption fine and penalty, though distinct in nature (the former on goods, the latter personal), must be treated identically for the purpose of the prescribed monetary threshold for departmental appeals; if redemption fine alone exceeds the limit, or if redemption fine together with penalty exceeds the limit, the Department may litigate further in the Tribunal or courts.
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