2014 (5) TMI 565

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Smt. Kalpana Raval and Shri Nikunt K. Raval, for the Respondent. JUDGMENT All these appeals have been filed by the Department and they arise out of common judgment of the Customs. Excise & Service Tax Appellate Tribunal ("the Tribunal" for short) dated 29-9-2010 [2013 (297) E.L.T. 365 (Tri.-Ahmd.)]. The issues are also common and pertain to refund claims made by the respective....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he High Court. Paragraph 5 of such instructions provided for the limits. Paragraph 6 thereof provided for exceptions where despite low tax effect, appeal could be presented. Paragraphs 5 and 6 of such instructions read as under : "[5] The Board has decided that appeals in the Tribunal shall not be filed where the duty involved or the total revenue including the fine and penalty is Rs. 1 la....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the following should be contested irrespective of the amount involved. (a)     Where the constitutional validity of the provisions of an Act or Rule is under challenge. (b)     Where notification/instruction/order or circular has been held illegal or ultra vires. (c)     Where audit objection on the issue involved in a case h....