Monetary Limit for Filing Appeal in the Tribunal/Court - CBEC Clarifies
CBEC draws the attention of the Chief Commissioners to:
1. Board's Instruction dated 17.12.2015 18.12.2015 by which the Board had fixed monetary limits below which appeal shall not be filed in the Tribunal/Courts by the Department,
2. Board's Instruction dated 26.12.2014 DDT 2505 29.12.2014 clarifying that the instruction shall apply to case of recurring nature and no appeal shall be filed in cases of recurring nature if the amount involved is less than the prescribed threshold.
After the amendments made in the instruction dated 17.08.2011 by the instruction dated 17.12.2015, paragraph 3 of the instruction dated 26.12.2014 is amended as follows:
It is hereby clarified that the existing Instruction regarding applicability of monetary limits to cases of recurring nature need to be examined in light of subclause 'c' added vide instruction dated 17.12.2015. Therefore, in all cases, of "classification and refund issues which are of legal and/or recurring nature", appeals wherever merited will be filed irrespective of the amount involved.
Board wants the Chief Commissioners to take note of the above clarification while processing appeals before the Tribunal and Courts.
CBEC Instruction in F.No.390/Misc./163/2010-JC/Pt-III., Dated April 27 2016