CX - Appeal was admitted on substantial questions of law - However, it is for Revenue to decide and withdraw appeals: High Court
By TIOL News Service
MUMBAI, FEB 20, 2019:THE CBIC vide its instruction F.No.390/Misc./116/2017-JC dated 11 th July 2018 fixed the following monetary limits below which appeal shall not be filed (by department) in the CESTAT, High and Supreme Court:
S. No.
|
Appellate Forum
|
Monetary Limit
|
1.
|
CESTAT
|
Rs. 20,00,000/-
|
2.
|
High Courts
|
Rs. 50,00,000/-
|
3.
|
Supreme Court
|
Rs. 1,00,00,000/-
|
It is also clarified that issues involving substantial questions of law as described in para 1.3 of the Instruction dt 17.08.2011 from FNo 390/Misc/163/2010-JC would be contested irrespective of the prescribed monetary limits.
Paragraph 1.3 of the referred instruction dated 17.08.2011 reads –
1.3. 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.
Be that as it may, in the present Central Excise appeal filed in the year 2016 before the Bombay High Court, the Counsel for the Revenue, on instructions, states that the Revenue may be allowed to withdraw the said appeal.
This submission is apparently in the light of the circular issued by the CBIC(supra) which determines the limit of monetary sums or the sum above which alone the appeals of the Revenue are to be pressed. And further, that every appeal involving a sum mentioned below this limit would not be pressed and on the Revenue's request, the court may dismiss it as withdrawn.
The High Court observed -
"2. We have found that the Revenue is withdrawing the appeal though admitted on substantial questions of law. It is for the Revenue to decide and withdraw the appeals based on its circular, but we clarify that we have expressed no opinion on the questions of law nor on the legality and validity of the circular."
The Revenue appeal was allowed to be withdrawn.
(See 2019-TIOL-391-HC-MUM-CX)