2020 (1) TMI 555

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....LANT MR DHAVAL SHAH FOR THE OPPONENT ORAL ORDER PER: HONOURABLE MR. JUSTICE J.B. PARDIWALA 1 It is brought to our notice by the learned counsel appearing for the parties that the monitory limit of the subject matter of this appeal is less than Rupees One Crore. Our attention is drawn to the instructions issued by the Ministry of Finance, Department of Revenue dated 22nd August 2019. Th....

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....g appeals by the Department before CESTAT/High Courts and Supreme Court in Legacy Central Excise and Service Tax - regarding. In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 and made applicable to Service Tax vide Section 83 of the Finance Act, 1994, the Central Board of indirect Taxes and Customs fixes the following monetary limits below which appeal sh....

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....ince withdrawal of Departmental Appeals Is a long drawn activity requiring routine and constant monitoring, formats have been introduced in the Monthly Performance Report for all field formations to send monthly reports regarding status of withdrawal of appeals In the MPR (refer table P/P-J.). Details of the said cases should also be available in a separate register for further perusal by the Boar....