FINAL ORDER NO-71775 / 2019
DATE OF HEARING : 25 September, 2019
DATE OF DECISION : 25 September, 2019
PER: ANIL G. SHAKKARWAR
Revenue is in appeal against the order dated 06 May, 2019 of Commissioner (Appeals), Noida.
2. I am informed about the Instructions dated 11.07.2018 issued by the C.B.E. & C. in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944
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2 Excise Appeal No.70627 of 2019-[SM] fixing monetary limits below which appeal shall not be filed in the Tribunal. Subsequently, the monetary limit has been enhanced to Rs. 50 lakhs through the
F.No.390/Misc/116/2017-JC dated 22 August, 2019. Further, the said instructions clarified that the said instructions will apply to all pending cases.
3. I also find that the Hon'ble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also. [2015 (40) S.T.R. 656 (Mad.); 2014
(306) E.L.T. 153 (Guj.); 2011 (268) E.L.T. 344 (Kar.) = 2012 (26) S.T.R. 79 (Kar.)].
4. Considering the above instruction, I dismiss the appeal filed by the Revenue under litigation policy for the respondent. Miscellaneous Application stands rejected as infructous.
(Dictated and pronounced in open court)
(Anil G. Shakkarwar) Member (Technical)
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