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of <h1>CESTAT Rules CBIC Monetary Limits Non-Binding on Tribunals; Justice Principles Prevail Over Departmental Instructions.</h1> The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) examined the binding nature of CBIC instructions regarding monetary limits for filing appeals. The Tribunal ruled that while CBIC instructions are binding on departmental officers, they are not obligatory for tribunals and courts, which must prioritize justice and natural justice principles. The CESTAT found that the Commissioner (Appeals) violated statutory mandates by not allowing the Department a fair hearing. Consequently, the Tribunal decided that CBIC's monetary limits were not mandatory in this case and directed that the Departmental Appeals be heard on their merits.
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