CESTAT Delhi: CBIC Instruction Challenged, Appeals Below Threshold Limit

Commissioner of Central Excise & Customs Vs Century Metal Recycling Private Limited (CESTAT Delhi) Introduction: The case involves an appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi, titled Commissioner of Central Excise & Customs vs. Century Metal Recycling Private Limited. The dispute revolves around the applicability of CBIC instructions regarding the monetary limit for filing appeals, with the respondent challenging the department’s appeal below the threshold. Background: The Central Board of Indirect Customs (CBIC) issued instructions sti...