2024 (5) TMI 861

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.... Service Tax Appellate Tribunal, Principal Bench whereby the appeal filed by the respondents impugning the order-in-original dated 30.03.2012 was allowed and the order-in-original set aside. 2. An objection has been taken on behalf of the respondents that the subject appeal is below the monetary limit prescribed by the Central Board of Indirect Taxes and Customs (hereinafter referred to as the Board) for filing an appeal before the High Court. 3. It is not in dispute that the duty involved in the subject appeal is Rs. 86,34,821/-. In addition to the duty involved in the subject appeal, a penalty of Rs. 10,00,000/- was imposed on the respondent No. 2, the Director of respondent No. 1 and a redemption fine of Rs. 15,00,000/- was also im....

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....ry limit of Rs 1 lakh. Similarly, if the duty involved in a case is Rs 2 lakhs with equal mandatory penalty and any other penalty imposed under the Law in force at the relevant time, no appeal shall be filed before the High Court." 7. Paragraph 5 of the circular stipulates that appeal shall not be filed where the duty involved or the total revenue including fine and penalty in respect of the High Court is Rs. 2,00,000/- and below. The decisive element for the purposes of deciding the threshold, being the duty involved. 8. The example given shows that in a case involving a duty of Rs. 1,00,000/- with penalty of Rs. 1,00,000/-, no appeal is to be filed to the Tribunal and similarly, in a case involving duty of Rs. 2,00,000/- with equal ....

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....e contested irrespective of the amount involved in the following cases:- "a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. b) Where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires" 12. Further clarification was issued by instructions dated 26.12.2014 with regard to cases of recurring nature. Said instructions dated 26.12.2024 clarified that applicability of monetary limit to cases of recurring nature would also continue to apply and all case including cases of recurring nature covered under instructions of monetary limit, no appeal was to be filed except in cases covered by the two exclusion clauses introduced vide instructions dated 17.08.2011, notice....