Cases Below Rs. 2.5 lakhs not to be Filed
for Appeal with Commissioner in Central
Excise & Service Tax Matters only
[CBIC Instruction dated 25 May 2018]
F No 390/Misc/116/2017-JC
Subject:
Reduction of Government litigation-Introduction
of monetary limit at the level of Commissioner (Appeals), in legacy Central
Excise & Service Tax matters only
1.
Introduction of monetary limit at the level of Commissioner (Appeals):
a. 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, 1994 the
Central Board of Indirect Taxes and Customs fixes a monetary limit of Rs 2,50,000/- below which appeal shall not be
filed with the Commissioner (A).
b. This limit would apply for legacy matters only
and would also be applicable to cases currently pending at the level of
Commissioner (Appeals) .
c. Withdrawal
process in respect of pending cases in Commmissioner
(A), will follow the current practice that is being followed in the withdrawal
of Departmental cases from the CESTAT and HC. The monetary limit shall be determined
as per the Instruction dated 17.08.2011. All other terms and conditions of concerned
earlier instructions apply
2.
Amendment of earlier Instruction dated 04.04.2018:
The
following phrase in the earlier instruction dated 04.04.2018 para 1 is hereby
withdrawn: “and Section 131BA of the
Customs Act 1962”
3.
Monthly reports in MPR:
Formats
to capture the above data would be introduced in the MPR for reporting upon the
action taken in this regard. Details of the said cases should also be available
in a separate register for further perusal by the Board as and when required. The
format of the Tables is in the Annexure. The description of the Tables in brief
is provided below:
a. Table X:
Withdrawal of Departmental appeals at Commissioner (Appeals).
b. Table
X-1 : Remaining to be Filed/Withdrawn
4.
Difficulties faced any in implementation of the
above Instruction may be brought to notice of the Board.
Annexure
Table X
Withdrawal of
Departmental appeals at Commissioner (Appeals)
As on(Last working day)--/--/--
|
Position of
withdrawal of Departmental appeals at the level of Commissioner (Appeals) |
||||
|
S No |
I. Zones (in alphabetical order) |
II. Identified |
III. Filed |
IV. Withdrawn |
|
|
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|
|
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|
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|
|
|
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|
Total |
|
|
|
Table X -1
Remaining to be
Filed/Withdrawn at Commissioner (Appeals)
As on(Last working day)--/--/--
|
Cases remaining
to be filed and withdrawn vis a vis Table X |
|||
|
S No |
I. Zones (in alphabetical order) |
II. Remaining to be filed* |
III. Remaining to be withdrawn** |
|
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|
|
|
|
Total |
|
|
*identified minus filed in Table X
**filed minus withdrawn in Table X