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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Monetary limits for filing appeals: non filing for low amounts does not create precedent, Department must plead non acquiescence. The Board reiterates that prescribed monetary thresholds justify non filing of appeals and that non filing for low amount does not amount to acquiescence; such decisions lack precedential effect. Departmental Counsels and Representatives must plead the statutory non acquiescence principle and frame grounds of appeal or defence accordingly. Field formations should note the Board's power to regulate appeals and, where applicable, transfer matters to the Call Book pending higher forum decisions to preserve the Department's right to contest the issue on merits.
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Monetary limits for filing appeals: non filing for low amounts does not create precedent, Department must plead non acquiescence.
The Board reiterates that prescribed monetary thresholds justify non filing of appeals and that non filing for low amount does not amount to acquiescence; such decisions lack precedential effect. Departmental Counsels and Representatives must plead the statutory non acquiescence principle and frame grounds of appeal or defence accordingly. Field formations should note the Board's power to regulate appeals and, where applicable, transfer matters to the Call Book pending higher forum decisions to preserve the Department's right to contest the issue on merits.
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