Appeals Dismissed for Failing to Meet Rs. 50 Lakhs Threshold in Accordance with Government Litigation Policy.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, as amended, 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, and CO al... ... ... 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 Himanshu P Shrimali representing the Appellant and Shri. Paritosh Gupta representing the Respondent. Upon review of the record, it was noted that the amount in question was below Rs. 50 Lakh. Referring to the Board's Circular on Government's Litigation Policy Instruction u/s F.No. 390/Misc/30/2023-JC dated 02.11.2023, which prohibits the Revenue from filing appeals where the amount involved does not exceed Rs. 50 Lakhs, the Tribunal decided to dismiss the appeals in adherence to the said Policy. Consequently, the appeals were dismissed, and the case was closed. The decision was pronounced in the open Court by Mr. Ramesh Nair. 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, as amended, 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, and CO also stands disposed of. C.C. -Ahmedabad, Ganpati Textiles Ltd Versus Killick Nixon Ltd, C.C. -Ahmedabad
Customs
2023 (11) TMI 1266 - CESTAT AHMEDABAD - TMI
CESTAT AHMEDABAD - AT
Dated:- 8-11-2023
CUSTOMS Appeal No. 12912 of 2014 CUSTOMS (Cross) Application No. 16480 of 2014 WITH CUSTOMS Appeal No. 13772 of 2014 AND CUSTOMS Appeal No. 10286 of 2015 - FINAL ORDER NO. A / 12587-12589 /2023
Customs
HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Himanshu P Shrimali, Superintendent (AR) for the Appellant Shri. Paritosh Gupta, Advocate 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, as amended, 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, and CO also stands disposed of. (Dictated & Pronounced in the open Court)
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