CBIC raises monetary limits for filing appeals by Department in legacy Excise and ST issues

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The CBIC vide Instruction F. No. 390/Misc/116/2017 – JC dated August 22, 2019 has raised the monetary limits for filing the appeals by the Department pertaining to legacy issues i.e. matters relating to Central Excise and Service Tax, below which appeal shall not be filed in the CESTAT, High Courts and Supreme Court. The revised limits are as under:

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/-

The above limit is applicable to all pending cases of Central Excise and Service Tax as well.

The Instruction further explains that withdrawal process w.r.t. pending cases shall remain unchanged. It is to be noted that the issues involving substantial questions of law described in para 1.3 of Instruction F. No. 390/Misc/163/2010 – JC dated August 17, 2011 would be contested irrespective of prescribed monetary limits.

Considering the lengthy withdrawal procedure involved, the Instruction directs all field formations to send monthly status report regarding such appeal withdrawals and additionally instructs them to maintain a separate register for further perusal by Board, as and when required. In this regard, introduces formats in the Monthly Performance Reports for all field formations.

Read more at: CBIC Instruction