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

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....ustoms New Delhi 12th December, 2013 INSTRUCTION To, 1.     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), ....

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....cifying monetary limit below which appeal need not be filed. 2.  Sub-Section 3 of Section 35R and Section 131BA provides that if an appeal has not been filed by the Department following 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 a....

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....f low amount and did not have any precedent value in the light of the provisions of Section 35R ibid and that the merits of the case are not finally settled, however, was not pleaded, resulting in two 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 extan....