2017 (3) TMI 1493

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner of Customs and Central Excise for disposing off all the appeals in view of the instructions of the board so reflected in following paras: "1. Being aggrieved by the Order passed by CESTAT, WZ, Mumbai the above Appeal had been filed under Section 130 of the Customs Act,1962. 2. The Appeal was admitted on Substantial Questions of Law and is currently awaiting Final Hearing. 3. Applicant states that in exercise of powers conferred by Section 35(R) of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act,1994 and Section 131(B)A of the Customs Act, 1962 and in partial modification of earlier instructions issued bearing F.No.390/MISC/163/2010-JC dated 17.08.2011, vide instruction F.No.39....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o quote section 131BA of The Customs Act, 1962("the Act", for short) specially sub-clause (1), (2) and (3). "131BA. Appeal not to be filed in certain cases. (1) The Board may, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal, application, revision or reference by the Commissioner of Customs under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions, issued under sub-section (1), the Commissioner of Customs has not filed an appeal, application, revision or reference against any decision or order passed under the provisions of this Act, it shall not preclude such Commissioner of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....irculars with clear intention to support the Government cases for reduction of litigation referring to the monitory limits from time to time, for filing appeals by the department before CESTAT / High Court and Supreme Court referring to power conferred by Section 35(R) of the Central Excise Act,1944 and section 131 BA of the Customs Act,1962 and related provisions of The Finance Act, 1994. 5. The averments reproduced above covers the case of the appellants and the intention for the disposal of these appeals as per the provisions of law and policies declared by the concerned department. 6. There is no issue that the appeals filed by the department in the year 2012 having monitory limits of below 15 / 20 lakhs. The above provisions a....