CESTAT Appeal Threshold Doubled to Rs. 10
Lakhs to Cut Litigation
[CBEC
Instruction F.No. 390/Misc./163/2010-JC dated 17th
December 2015]
Sub:
Reduction of Government litigation providing monetary limits for filing appeals
by the Department before CESTAT/High Courts and Supreme Court.
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/Misc./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:
|
S. No. |
Appellate Forum |
Monetary Limit |
|
1 |
CESTAT |
Rs. 10,00,000/- |
|
2 |
HIGH COURTS |
Rs. 15,00,000/ |
|
3 |
SUPREME COURTS |
Rs. 25,00,000/- |
2. In para 3
of the instruction dated 17.8.11 a sub clause ‘c’ shall be added which shall
read as “classification and refunds issues which are of legal and/or recurring
nature”.
3. Except for
above, all other terms and condition of instruction dated 17.8.11 stands.