2021 (12) TMI 76

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....W, MEMBER (TECHNICAL) Shri Nitin Ranjan, DC, Authorized Representative for the Appellant Shri Ankit Sachdeva, Advocate for the Respondent ORDER Per: Ramesh Nair This early hearing application was filed by the respondent on the ground that the appeal is not maintainable on the monetary limits in terms of Circular No. 390/MISC/116/2017-JC dated 22.08.2019 according to which the Depart....

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....tary limits. As per the earlier order of this Tribunal, the learned AR has produced a letter issued by the Dy. Commissioner, Navi Mumbai Commissionerate wherein it was stated that since the issue involved is of substantial question of law, the same cannot be disposed of on monetary limits in terms of Circular dated 22.08.2019 read with the Instructions F. No. 390/MISC/163/2010-JC DATED 17.8.2011. ....

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....he provisions of an Act or Rule is under challenge. b) Where Notification/Instruction/Order or Circular has been held illegal or ultra vires." In the above para 1.3 only those cases where the question of law involved is of constitutional validity of law and/or where notification/instruction/order or circular has been held ultra vires. 8. In the present case, the issue is whether the....