CBEC enhances monetary limit for filing appeal before CESTAT/ HC/ SC

CBEC Enhances monetary limits for filing department’s appeals before CESTAT/ High Courts/ Supreme Court to reduce litigation

The CBEC has issued instructions  dt. 17 Dec., 2015 raising the limits for filing of appeals by the Department before the CESTAT/ HCs/ SC, as a measure to reduce the litigation, as under:

CBEC Instruction dt. 17 Dec. 2015

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/lVlisc./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:

1. CESTAT : Rs. 10,00,000/-

2. High Courts : Rs. 15,00,000/-

3. Supreme Court : Rs. 25,00,000/-

CBEC Instruction dt. 17th Dec., 2015 – Enhanced monetary limits for appeals before CESTAT/ HC/ SC

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