Monetary limits for government appeals restrict departmental filing of appeals below prescribed appellate thresholds. The Board prescribes monetary limits below which the Department shall not file appeals at successive appellate forums to reduce government litigation. It fixes separate thresholds for appeals to the appellate tribunal, higher courts and the apex court. The instruction, issued under the statutory delegation applicable to excise, service tax and customs, partially modifies the earlier instruction by adding a sub clause allowing appeals on classification and refund issues that are of legal and/or recurring nature; all other terms of the prior instruction remain.
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Provisions expressly mentioned in the judgment/order text.
Monetary limits for government appeals restrict departmental filing of appeals below prescribed appellate thresholds.
The Board prescribes monetary limits below which the Department shall not file appeals at successive appellate forums to reduce government litigation. It fixes separate thresholds for appeals to the appellate tribunal, higher courts and the apex court. The instruction, issued under the statutory delegation applicable to excise, service tax and customs, partially modifies the earlier instruction by adding a sub clause allowing appeals on classification and refund issues that are of legal and/or recurring nature; all other terms of the prior instruction remain.
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