2017 (2) TMI 1303

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.... : Mr. Kinshuk Jain For The Respondent : 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 prefe....

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....uoted hereunder:- "In exercise of the powers 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 Bo....

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....ed 17.12.2015 on the above mentioned subject. In this regard, I am directed to 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. date....

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....High Courts, deserve to be dismissed as not pressed. However, it is made clear that the 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 wil....