2016 (4) TMI 237

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....l (Ex.Act.Ref.) no.10/2008 - -<br>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 R....

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....10/12/2015 bearing circular No.21/2015. Relevant 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 Cent....

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...."Kind attention is drawn towards the Board&#39;s Instruction of even no. dated 17.12.2015 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 thresho....

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....ch less than what has been prescribed for filing appeal before the High Courts, deserve to be dismissed as not pressed. However, it is made clear that the substantial questions of law raised in these appeals, if any, is left open to be examined in an appropriate proceeding, if arises in future. At the same time we consider it appropriate to observe that if the appeal falls in any of the exceptions....