Monetary limit for filing appeal in the Tribunal/Courts- – reg.

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....All Chief Commissioners of Central Excise, Service Tax and Customs. Chief Commissioner/(AR), CESTAT, New Delhi. All Commissioners of Central Excise, Service Tax and Customs. All Commissioners (AR), New Delhi, Mumbai, Chennai, Kolkata, Bangalore & Ahmadabad. Webmaster. Sub: Monetary limit for filing appeal in the Tribunal/Courts- - reg. Sir / Madam, Your attention is invited to Instruction o....

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....rts. Mostly, the clarifications sought is whether cases of recurring nature, whether involving the same party or even other parties, need to be pursued in litigation irrespective of the amount involved in such cases. The second issue relates to applicability of the threshold limits in various situations, mostly where the adjudicating/appellate authority disposes of more than one appeal in a common....

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....ons mentioned above used the word "case". However, the same was not defined. The term "case" needs to be interpreted in the context of National Litigation Policy which aims at reduction of litigation. In respect of a composite order which disposes of more than one appeal/SCN and the Department contemplates filing of appeal, every appeal would be a "case" and should be subjected to the threshold li....