2016 (4) TMI 237

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....>Central Excise<br>Mr. Ajay Rastogi and Mr. Prakash Gupta, JJ. For The Appellant : Mr. Tej Prakash Sharma, Adv., For The Respondent : Mr. Prateek Kasliwal Adv., Mr. P.K. Kasliwal Adv., Mr. Sameer Jain Adv. 1. These appeals are directed against order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) and it is conceded by the counsel for the Revenue that the amount involved in all ....

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....elevant para is quoted hereunder:- "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, 1944 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F.No.390/Misc./163/2010-JC dated 17.08.2011, the Central Board of Excise & Customs (hereinafter refer....

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....on the above mentioned subject. In this regard, I am directed to inform that the said instructions will apply to all pending appeals in High courts/CESTAT. Principal Chief Commissioners/Chief Commissioners are required to take immediate necessary action in this regard for cases which are below the new threshold limits subject to the conditions of the instructions of even no. dated 17.08.2011 and 1....