2026 (9) TMI 104

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....unsel For the Respondent(s) : Mr.Nithyaesh Natraj for Mr.Vaibhav R Venkatesh JUDGMENT DR. ANITA SUMANTH J. We have heard Mr.A.P.Srinivas, learned Senior Standing Counsel for the appellant/revenue and Mr.Nithyesh Natraj, learned counsel for the respondent/assessee. 2. This appeal is filed by the revenue challenging order dated 27.09.2024 passed by the Customs, Excise and Service Tax ....

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....he appeal of the assessee before the first appellate authority was allowed on 12.02.2024, as against which the revenue filed an appeal before the Tribunal. The matter came up before the Tribunal on 07.08.2024 when the respondent/assessee assailed maintainability of the appeal citing National Litigation Policy. The Departmental Representative who represented the revenue did not contest the applicat....

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....l instance, and chose not to contest the appeal on merits. 7. The present appeal challenges order dated 27.09.2024 and the substantial question of law admitted on 11.08.2026 read as follows: (A) In facts and circumstances of the case, whether the final order No.41243 of 2024 dated 27.09.2024 passed by the Hon'ble Cestat setting aside the order in original No.1828 of 2023 dated 20.11.20....

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....f the monetary limit is below a particular threshold. The Circulars also stipulate certain demarcated situations requiring the Departmental Representatives to contest the matter, irrespective of the amount involved. 9. Circular bearing F.No.390/Misc./163/2010-JC dated 17.08.2011 which has been issued in the context of the Central Excise and Customs Acts states that adverse judgments should be c....