https://www.taxtmi.com/caselaws?id=251316 The High Court dismissed the Department's appeal regarding the interpretation of charges under Sections 65(105)(zm), 65(105)(zzl), or 65(105)(zzp), remanding the matter to the Original Authority for a decision on charges for Terminal Handling and Bill of Lading. The Court upheld the circulars from the Central Excise Department setting monetary limits for filing appeals, leading to the dismissal of appeals below the prescribed limits (Rs. 2 lakhs and later Rs. 10 lakhs) without delving into their merits. The Department's arguments regarding the timing of the appeal in relation to the circular issuance were rejected. en-us Mon, 13 Aug 2012 00:00:00 +0530 Wed, 10 Sep 2014 10:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251316 The High Court dismissed the Department's appeal regarding the interpretation of charges under Sections 65(105)(zm), 65(105)(zzl), or 65(105)(zzp), remanding the matter to the Original Authority for a decision on charges for Terminal Handling and Bill of Lading. The Court upheld the circulars from the Central Excise Department setting monetary limits for filing appeals, leading to the dismissal of appeals below the prescribed limits (Rs. 2 lakhs and later Rs. 10 lakhs) without delving into their merits. The Department's arguments regarding the timing of the appeal in relation to the circular issuance were rejected. Case-Laws Service Tax Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251316