With a view to reduce government litigations,  the Central Board of Indirect Taxes has introduced monetary limits at the level of Commissioner (Appeals), in legacy Central Excise and Service Tax matters only. 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, 1994 the Central Board of Indirect Taxes has fixed a monetary limit of Rs 2,50,000 below which appeal shall not be filed with the Commissioner (A). This limit would apply for legacy matters only and would also be applicable to cases currently pending at the level of Commissioner (Appeals) as well.

Withdrawal process in respect of pending cases in Commmissioner (A), will follow the current practice that is being followed in the withdrawal of Departmental cases from the CESTAT and High Court. The monetary limit shall be determined as per the Instruction dated 17.08.2011. All other terms and conditions of earlier instructions concerned apply.

Central Board of Excise and Customs




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