2021 (12) TMI 76

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.... 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 Department is not supposed to file appeal in case....

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....nal, 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. 6. We have carefully considered the submissions ma....

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....cation/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 appellant is liable to pay Service Tax on testing charges received by it in res....