2013 (1) TMI 118

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.... Per : Mr. M.V. Ravindaran;   This appeal is filed by the Revenue against order in appeal No. 288/2010(STC)/MM/Commr(A)/Ahd dt. 09.09.2010.   2. At the outset learned counsel submits that the amount involved in this appeal is only Rs. 1,74,539/- and as per the Board Circular dated 17.08.2011, there is clear instructions that appeal need not be filed before the Tribunal for the amou....

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.... Circular dated 20.10.2010 had directed the lower authorities to not to file appeal before the CESTAT, as per National Litigation Policy, if the amount involved is less than rupees Two lakhs. The said Circular was further reiterated vide Circular dated 17.8.2011, wherein the monetary limit for filing an appeal was increased from rupees Two lakhs to rupees five lakhs. Undoubtedly, in this case, the....

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....the appeal could not be preferred by the Central Excise and Customs Department before this Court. It cannot be gainsaid that the Department is bound by its own circulars. Though the appeal has been admitted, we did not go into the substantial question of law formulated by this Court. Mr. Ravani, learned counsel for the respondent pointed out that after circular dated 17.08.2011 no other circular h....