CBEC vide Circular F.No.390/Misc./163/2010-JC/Pt, Dated: December 30, 2016, has fixed monetary limit of Rs. 20,00,000/- below which appeal shall not be filed in High Court by department.
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi , 30th December ,2016
1. All Principal Chief Commissioners / Chief Commissioners and Directors General under the Central Board of Excise and Customs.Online GST Certification Course by TaxGuru & MSME- Click here to Join
2. Chief Commissioner (AR), All Commissioners (AR), Customs, Excise & Service Tax Appellate Tribunal.
3. All Principal Commissioners /Commissioners of Customs/Central Excise/Service Tax/ Commissioner, Directorate of Legal Affairs.
Sub:- Reduction of Government litigation – providing monetary limits for filing appeals by the Department before CESTAT —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,1994 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 17.12.2015, Central Board of Excise & Customs fixes the monetary limit below which appeal shall not be filed in the High Court as Rs.20,00,000/-.
2. Except for the above all other terms and conditions of earlier instructions dated 17.8.2011 & 17.12.2015 stands.
Officer in Special Duty-Judicial Cell