2020 (1) TMI 803

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.... Mr D.K Trivedi (5283) For the Opponent(s) no. 1   ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This appeal under Section 35G of the Central Excise Act, 1944 is at the instance of the Revenue and is directed against the final order passed by the Customs Excise & Service Tax Appellate Tribunal [CESTAT], Western Zonal Bench, Ahmedabad dated 9th June 2015 in the Appeal No.....

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....hs thirty seven thousand two hundred and twenty only) upon them under Rule 96ZP(3) of the erstwhile Central Excise Rules 1944. 3. This appeal would not be maintainable in view of the Instruction issued by the Ministry of Finance, Department of Revenue dated 22nd August 2019 as regards the monetary limit. 4. The aforesaid fact is not disputed by Mr. Vyas, the learned standing counsel appearin....

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....ra vires." 7. According to the Clause 1.3 of the said Instruction, the adverse judgments related to the following will have to be contested irrespective of the amount involved.   8. In the present case, there is no challenge to the constitutional validity of any particular Provision, Act or Rule nor there is any challenge to the legality, validity of any Notification/Instruction/Order o....