New Tax Effect Limit for Filing Appeal by Department to CESTAT and High Court

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    CBEC vide office memoranda F. No.296/07/2015-CX.9 dated 17-12-2015 revised the tax effect limit upto which appeal cannot be file by department in CESTAT and High Court. Whereas the limit of tax effect for filing appeal to Supreme Court is remain same which was Rs.25 lacs vide F.No.390/Misc./163/2010-JC dated 17-08-2011.

    Now following are monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court:

    S.No. Appellate Forum Monetary Limit
    1. CESTAT Rs. 10,00,000/-
    2. High Courts Rs. 15,00,000/-
    3. Supreme Courts Rs. 25,00,000/-


    Ministry of Finance

    Department of Revenue

    Central Board of Excise and Customs

    New Delhi the 17 December 2015 Press Note

    The Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India has taken a number of initiatives to facilitate trade and to resolve disputes. A slew of measures were taken to enable effective and speedy dispute resolution and to facilitate the trade and industry. Some of the important initiatives are:

    (1) The threshold limit before which appeals are not to be filed by the department in CESTAT (Tribunal) and High Courts has been raised to Rs 10 lakhs and Rs 15 lakhs respectively.

    (2) Withdrawal of all cases in High Court and CESTAT where there is precedent Supreme Court decision, against which no review contemplated.

    (3) Zonal Chief Commissioners/ Principal Commissioners have been directed to hold monthly / bi monthly meetings with all the adjudicating / appellate authorities in his zone and advice / counsel them on how to pass good adjudication / appellate orders. Persistent ignoring of such advice would render the officer concerned liable to action.

    (4) Training Institute to impart intense training to train officers on the qualities of a good adjudication order, advocacy, interpretation of statue. Drafting of laws etc.

    (5) Pre show cause notice consultation at the level of Principal Commissioner / Commissioner has been made mandatory in all the cases where duty involved is above Rs 50 lakhs.




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