CBEC has clarified vide Instruction .390/Misc./163/2010-JC dtd 01.01.2016 that the previous Circular No. 21/2015 Dated-10th December, 2015, is applicable to all pending appeals .
It is pertinent to note that Circular No. 21/2015 Dated-10th December, 2015 had enhanced the monetary limit for filing appeals by the department in CESTAT to Rs 10 lakhs and Rs 15 lakhs in HC’s .
F.No.390/Misc./163/2010-JC
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Department of Revenue
Central Board of Excise & Customs
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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)