CBIC Enhances Monetary Limits in Legacy Issues
of Central Excise and Service Tax for Departmental Appeals in CESTAT (Rs. 40 lakhs), HC (Rs. 1 Cr) and
SC (Rs. 2 Cr)
[CBIC Instruction dated
22.08.2019]
Subject:
Reduction of Government Litigation -Raising of monetary limits for filing
appeals by the Department before CESTAT/High Courts and Supreme Court in Legacy
Central Excise and Service Tax.
In
exercise of the powers conferred by Section 35R of the Central Excise Act, 1944
and made applicable to
Service
Tax vide Section 83 of the Finance Act, 1994, the Central Board of Indirect
Taxes and Customs fixes the following monetary limits below which appeal shall
not be filed in the CESTAT, High Courts and Supreme Court.
|
S. No. |
Appellate Forum |
Monetary Limit |
|
1. |
CESTAT |
Rs. 50,00,000/- |
|
2. |
High
Courts |
Rs.1,00,00,000/- |
|
3. |
Supreme
Court |
Rs.2,00,00,000/- |
2. This
instruction applies only to legacy issues i.e. matters relating to Central
Excise and Service Tax, and will apply to pending cases as well.
3. Withdrawal
process in respect of pending cases in above forums, as per the above revised
limits, will follow the current practice that is being
followed for the withdrawal of cases from the Supreme Court, High Courts
and CESTAT. All other terms and conditions of concerned earlier instructions
will continue to apply.
4. It may be noted that issues involving
substantial questions of law as described in para 1.3 of the instruction dt 17.08.2011 from F. No. 390/Misc/163/2010-JC
would be contested irrespective of the prescribed monetary limits.
5. Since
withdrawal of Departmental Appeals is a long drawn activity requiring routine and
constant monitoring, formats have been introduced in the Monthly Performance
Report for all field formations to send monthly reports regarding status of
withdrawal of appeals in the MPR (refer table P/P-1). Details of the said cases
should also be available in a separate register for further perusal by the
Board as and when required. Tables are in the Annexure-A
attached. The description of the Tables in brief is provided
below.
a) Table P: Position of withdrawal with reference
to raised monetary limits SC/HC/CESTAT (as per instruction dated 22 /08/2019)
b) Table P-1: Remaining to be filed/withdrawn
SC/HC/CESTAT.
F.
No. 390/Misc/116/2017-JC
