CBEC SPECIFIED Monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court.

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.... made applicable to Service Tax vide section 83 of the Finance Act, 1994 and section 131BA of the Customs Act, 1962 the Central Board of Excise & Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court: Sl. No. Appellate Forum Monetary limit 1. CESTAT Rs.5,00,000 ....

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....ere the imposition of penalty is the subject-matter of dispute and the said penalty exceeds the limit prescribed, then the matter could be litigated further. Similarly, where the subject-matter of dispute is the demand of interest and the amount of interest exceeds the prescribed limit, then the matter may require further litigation. 3. Adverse judgments relating to the following should be cont....

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.... less than the monetary limit prescribed by the Board, no appeal shall be filed. In other words, monetary limit shall apply on the disputed duty and not on the total duty demanded in a case.  (b)  Whether monetary limits would apply to cases of refund. It is clarified that the monetary limits being prescribed by the Board would apply to cases of refund as well. (c) &nb....