2017 (7) TMI 457

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....hah for the Opponent ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. This tax appeal is filed by the department. At the time of admission of the appeal, the Court had framed following substantial question of law. "Whether Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 would apply to a case where annual capacity of production has been redetermined in....

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....t and the present case falls in one such exception. 3. In order to test such a contention, we may refer to, in brief, the various circulars of the CBEC in this regard. The first circular was issued on 20.10.2010 in which a limit of Rs. 2 lakhs was laid down for the department to file its appeal before the High Court. In the circular, it was provided that such instructions would be strictly appl....

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....15 which was "classification and refunds issues which are of legal and/or recurring nature". The monetary limit for filing appeals before the High Court was increased to Rs. 15 lakhs. It was clarified that the rest of the conditions contained in the circular dated 17.08.2011 would remain unchanged. 5. This policy of reducing litigation by the department under went a major change by a later circ....

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....ulars prescribed revised monetary limits prospectively, it was open for the department to contend that such revised higher limits would not apply to pending cases. However, with circular dated 01.01.2016 the entire issue has undergone a sea change. The department now wishes that the revised monetary limit be applied to all pending cases irrespective of the date of filing. 7. Only question to be....