TaxTMI 
TaxTMI 
2017 (7) TMI 457
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....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 terms of Rule 4(2) on account of change in p....
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....tion. 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 applied in all appeals filed on or after 01.11.2010.....
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.... 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 circular dated 01.01.2016 in which it was provided as under....
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....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 considered is whether the present case falls in any of the e....