Monetary Limits for Filing Appeal by Department : CBIC instructions 17.12.2015

By | December 17, 2015
(Last Updated On: July 12, 2018)

REDUCTION OF GOVERNMENT LITIGATION – PROVIDING MONETARY LIMITS FOR FILING APPEALS BY DEPARTMENT BEFORE CESTAT/HIGH COURTS AND SUPREME COURT

INSTRUCTION [F.NO.390/MISC./163/2010-JC]DATED 17-12-2015

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, 1944 and section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F. No. 390/Misc./163/2010-JC dated 17-8-2011, the Central Board of Excise & Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court:

S. No.Appellate ForumMonetary Limit
1.CESTATRs. 10,00,000/-
2.HIGH COURTSRs. 15,00,000/-
3.SUPREME COURTSRs. 25,00,000/-

2. In para 3 of the instruction dated 17-8-2011 a sub-clause ‘c’ shall be added which shall read as “classification and refunds issues which are of legal and/or recurring nature”.

3. Except for above, all other terms and condition of instruction dated 17-8-2011 stands.

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