2022 (7) TMI 654

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....Cell). It is impressed upon that vide the aforesaid Instruction, monetary limits for the appeals against the Departmental orders has been fixed for this Tribunal/High Courts and/Supreme Court. It is submitted that as per the table in the said Instruction the monetary limit for an appeal to be maintainable before this Tribunal is Rs.50.00 Lakhs and above. Para 3 of the Instruction is impressed upon and accordingly, the present appeal is prayed to be dismissed as withdrawn. 2. Ld. Counsel for the appellant has mentioned that vide the impugned appeal the Department has challenged the power of remand with Commissioner (Appeals). It is further submitted that the Commissioner (Appeals) has otherwise accepted the respondent-assessee's contentio....

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....ct of pending cases in above forums, as per the above revised limits, will follow the current practice that is being followed for the withdrawal of cases from the Supreme Court, High Courts and CESTAT. All other terms and conditions of concerned earlier instructions will continue to apply." 3.1 This paragraph of the Instruction makes it clear that where the subject matter of an appeal already filed before this Tribunal is found to be less than Rs.50.00 Lakhs, the Department is supposed to seek withdrawal of the said appeal. Keeping in view the same and the fact that without following the monetary limits the proper jurisdiction of this Tribunal shall be affected, also keeping in view that the appeal is filed by the Department, the first p....