Regarding reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court .

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctorate of Legal Affairs. 4. Sub:- Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court - Regarding In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 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 ^8[Rs. 50 Lakh] 2. HIGH COURTS ^9[Rs. 1 Crore] ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s which are of legal and/or recurring nature.] 4. Several queries connected with application of monetary limits have been raised by the field formations which were considered by the Board and are being clarified as below:- Issues Clarifications a)     Whether duty involved mentioned in the Instruction dated 20.10.2010 refers to duty outstanding to be collected or the total duty demanded for deciding the threshold limit prescribed therein. In a case where a part of the duty demanded is not disputed and is paid and the outstanding duty under dispute is 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 an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ven number dated 20.10.2010 and seeks to revise the monetary limits, exclusion clauses and clarifies the doubts raised by the field formations on this issue.               (Sunil K. Sinha ) Director (R) 26162156   ********************* Notes : - 1. Substituted vide C.B.E. & C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-12-2015 2. Substituted vide C.B.E. & C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-12-2015 3. Substituted vide C.B.E. & C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-12-2015 4. Inserted vide C.B.E. & C. Instruction F. No. 390/Misc./163/2010-JC, dated 17-12-2015 5. Substituted vide F. No. 390/M....