Tribunal Dismisses Appeals Below Rs. 50 Lakhs Following Government Litigation Policy; Revenue Directed to Comply.Application of Government s Litigation Policy on appeal amount threshold - HELD THAT:- On perusal of the record, we find that amount involved is less than Rs. 50 Lakh. In terms of Board s circular on Government s Litigation Policy instruction vide F. No. 390/Misc/30/2023-JC dated 02.11.2023, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 Lakhs. Accordingly, the appeals are dismissed in view of aforesaid Government s Litigation Policy. Cross also stand di... ... ... Issues involved: Application of Government's Litigation Policy on appeal amount threshold.

Summary:
The Appellate Tribunal CESTAT Ahmedabad, comprising HON'BLE MEMBER (JUDICIAL) MR. RAMESH NAIR and HON'BLE MEMBER (TECHNICAL) MR. RAJU, heard the case with Shri Ashok Thanvi, Assistant Commissioner(AR) representing the Appellant and Shri Gupte, Sr. Manager Legal for the Respondent. Upon review of the records, it was noted that the amount in question was below Rs. 50 Lakhs. Referring to the Board's circular on Government's Litigation Policy dated 02.11.2023, which states that Revenue should not appeal when the amount involved is less than Rs. 50 Lakhs, the Tribunal decided to dismiss the appeals in adherence to the said policy. Consequently, the appeals were dismissed, and the cross-objections were also disposed of accordingly. The decision was dictated and pronounced in open court by the Tribunal. Application of Government s Litigation Policy on appeal amount threshold - HELD THAT:- On perusal of the record, we find that amount involved is less than Rs. 50 Lakh. In terms of Board s circular on Government s Litigation Policy instruction vide F. No. 390/Misc/30/2023-JC dated 02.11.2023, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 Lakhs. Accordingly, the appeals are dismissed in view of aforesaid Government s Litigation Policy. Cross also stand disposed of. C.C. -JAMNAGAR (PREV) Versus JM BAXI AND COMPANY
Customs
2023 (12) TMI 1321 - CESTAT Ahmedabad - TMI
CESTAT Ahmedabad - AT
Dated:- 6-12-2023
Customs Appeal No. 10581 of 2021 – DB [C/CROSS/10412/2021] - Final Order No. 12810 /2023
Customs
HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Ashok Thanvi, Assistant Commissioner(AR) for the Appellant Shri Gupte, Sr. Manager Legal for the Respondent RAMESH NAIR On perusal of the record, we find that amount involved is less than Rs. 50 Lakh. In terms of Board's circular on Government's Litigation Policy instruction vide F. No. 390/Misc/30/2023-JC dated 02.11.2023, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 Lakhs. 2. Accordingly, the appeals are dismissed in view of aforesaid Government's Litigation Policy. Cross also stand disposed of. (Dictated and Pronounced in open Court)
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