2017 (2) TMI 1303

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....dent : Mr. P.K. Kasliwal Judgment 1. Delay in filing the appeal No.5/2012 is condoned. The application u/s 5 of the Limitation Act is allowed. 2. Instant appeal is directed against order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) and it is conceded by the counsel for the Revenue that the amount involved in the present appeal preferred by the Revenue is less than 15 lacs. ....

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.... 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 Central Board of Excise & Customs (hereinafter referred to as the Board) fixes the following monetary limits below ....

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.... 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 threshold limits subject to the 1conditions of the instructions of even no. dated 17.08.2011 and 17.12.2015. 5. The extract of the paragraphs referred to supra,....

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....he substantial questions of law raised in the present appeal, 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 as referred to in the Circular dt.17/12/2015, the Revenue will be at liberty to move an application for recalling of the order, if so advised. We ....