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

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..... All Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2. Chief Commissioner (AR), Customs, Excise & Service Tax Appellate Tribunal. 3. All Commissioners of Customs/Central Excise/Service Tax/All Commissioners (AR), CESTAT/Commissioner, Directorate of Legal Affairs. 4. <[email protected]> Sub:- Reduction of Government litigation - providing m....

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....ng Instructions issued for not filing appeal below the monetary limit, no person, being a party in appeal, shall contend that the Department has acquiesced in the decision on the disputed issue by not filing appeal. In effect, the decisions / judgments accepted for reasons of monetary limit do not have precedent value. 3. Instances have come to the notice of the Board where while arguing on the l....

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....o such judgments of the High Court. 3.1. It was further noticed that the issue involved in the said case was already before the Supreme Court in a Departmental appeal. As per the Board's extant Circular No. 162/73/95-CX dated 14.12.1995 relating to Call Book, Show Cause Notices in question should have been transferred to Call Book awaiting the decision of the higher appellate forum. 4. In view o....