By TIOL News Service

MUMBAI, FEB 01, 2016: AGAINST the order M-I/PAP/104 to 107/2010 passed by the Commissioner (A), Revenue has filed appeals before the CESTAT as below -

When the appeals came up before the Bench, the AR submitted that as the total amount involved in the impugned order is Rs.5,85,741/-, which is above Rs. 5 Lakhs, therefore, these appeals cannot be dismissed on the ground of the litigation policy based on monetary limit prescribed by the Board.

The respondent submitted that the amount of each appeal has to be considered separately for applying the litigation policy as laid down in Board Circular No. 390/Misc./163/2010-JC dated 17-08-2011. Moreover, as per the latest instruction dated 17-12-2015 issued by the CBEC, the monetary limit has been increased from 5 Lakhs to 10 Lakhs. Inasmuch as since the present case involves amount below Rs.10 Lakhs, the same is liable to be dismissed on the ground of revised litigation policy.

The CESTAT observed -

"4. On carefully consideration of submissions made by both the sides, I find that there are four Appeals and in each appeal amount involved is less than Rs. 5 Lakhs. Even if total amount which is Rs.5,85,741/- is taken for the purpose of monetary limit, now as per the revised amount in the Board's Instruction dated 17-12 -2015, the appeals involving Rs. 10 Lakhs and below are liable to be dismissed as per litigation policy…"

The Revenue appeals were dismissed without going into the merits of the case.

In passing: Also see 2016-TIOL-35-CESTAT-MUM & 2016-TIOL-37-CESTAT-MUM.

(See 2016-TIOL-300-CESTAT-MUM)