CBEC has vide Instruction No. F. No. 390/Misc./163/2010-JC Dated- 17.12.2015 increased limits for filing appeals by Department before CESTAT to Rs. 10 Lakh  and to Rs. 15 Lakh for Appeal before High Court. But in its instruction it has not specified that whether it is applicable to Appeals which are pending on 17.12.2015 or not. Now CBEC has following the footstep of CBDT clarified that increase in department appeal filing limit applies to pending appeals also. CBDT has also increased Appeal Filing limit vide Circular No. 21/2015 Dated-10th December, 2015.

Ministry of Finance
Department of Revenue
Central Board of Excise & Customs


New Delhi , 1st January, 2016

1. All Principal Chief Commissioners / Chief Commissioners and Directors General under the Central Board of Excise and Customs.

2.  CC (AR), Customs, Excise & Service Tax Appellate Tribunal.

3. All Principal Commissioners /Commissioners of Customs/Central Excise/Service Tax/All Joint Chief Departmental Representatives/Commissioner, Directorate of Legal Affairs.

4. webmaster.cbec@icegate.gov.in

Sub:- Reduction of Government litigation – providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court – Regarding

Kind attention is drawn towards the Board’s Instruction of even no. dated 17.12.20015 on the above mentioned subject.

In this regard, I am directed to inform that the said instructions will apply to all pending appeals in High Courts/ CESTAT. Principal Chief Commissioners/ Chief Commissioners are required to take immediate necessary action in this regard for cases which are below the new threshold limits subject to the conditions of the instructions of even no. dated 17.08.2011 and 17.12.2015.

(Archana Pandey Tiwari )

Joint Secretary (Review)

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