MONETARY LIMIT FOR FILING APPEALS REVISED BY CBEC

In order to reduce the volume of litigation, the CBEC vide Instruction F. No. 390/Misc./163/2010-JC, dated 17th December, 2015 has revised the monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court. The revised monetary limits for filing appeals by the Department are as under:

Appellate Forum Earlier Monetary Limit Revised Monetary Limit
CESTAT 5,00,000/- 10,00,000/-
High Courts 10,00,000/- 15,00,000/-
Supreme Court 25,00,000/- 25,00,000/-

Further under para of the earlier instruction dated 17th August 2011 a sub clause ‘c’ has been added. The revised para shall be read as under:

3. Adverse judgments relating to the following should be contested irrespective of the amount involved:

a) Where the constitutional validity of the provisions of an Act or Rule is under challenge.

b) Where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires.

c) Classification and refunds issues which are of legal and/or recurring nature.

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F. No. 390/Misc./163/2010-JC
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

New Delhi 17th December, 2015

INSTRUCTION

  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/Commissioners, Directorate of Legal Affairs.
  4. <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

In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1944 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F. No. 390/Misc./163/2010-JC dated 17.08.2011, the Central Board of Excise & Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court:

S.No. Appellate Forum Monetary Limit
1 CESTAT Rs. 10,00,000/‑
2 HIGH COURTS Rs. 15,00,000/‑
3 SUPREME COURTS Rs. 25,00,000/-

2. In para 3 of the instruction dated 17.8.11 a sub clause ‘c’ shall be added which shall read as “classification and refunds issues which are of legal and/or recurring nature”.

3. Except for above all other terms and condition of instruction dated 17.8.11 stands.

(Rohit Singhal)

Dy. Secretary (Review)

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About Author :  Sumit Wadhwa has a Bachelor’s degree in Commerce from the University of Delhi and holds Professional Affiliation to the Bar Council of Delhi. He is also a company secretary from the Institute of Company Secretaries of India and can be reached at Mob: +91- 97187 04960 / Email: sumit.wadhva08@gmail.com)

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