2016 (1) TMI 1149

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....ER This appeal filed by the Revenue involving duty of Rs. 51,529/-, which is less than Rs. Five Lakhs. In terms of Government Litigation Policy Vide F. No. 390/MISC/163/2010/JC dated 17.08.2011 Revenue is not supposed to file appeal against order of the Commissioner (Appeals) if amount involved is less than Rs. 5 Lakhs. As regard the appeal which is filed before the issuance of litigation policy ....

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....cy - Appeal filed before monetary limits for such appeals was fixed by CBEC Circular, involving amounts below limits so fixed - HELD : Assessee could not be denied benefit of the CBEC Circular, even though substantial question of law involved in appeal was answered against them. [para 19] Commissioner of C.Ex. & Cus., Surat-I V/s Shreenath Fabrics [2014 (303) E.L.T. 540 (Guj.)] Appeal by Departm....

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....14 (306) E.L.T. 153 (Guj.)] Appeal to High Court - Monetary limit prescribed therefore vide Department Circulars and Instructions  CBEC Instruction F. No. 390/MISC/163/2010/JC dated 20.10.2010, fixed monetary limit of 2 lakhs provided that where the duty involved or total revenue including amount of penalty is below that limit, the Department would not file the appeal, but the limit was enha....