Commissioner Of Customs-Excise And Service Tax Jaipur-I vs. Steeel Craft
Held
The Court held that the appeals filed by the revenue were not maintainable. This decision was based on the instruction dated 22.08.2019 issued by the CBIC, which set a monetary limit of Rs. 1,00,00,000/- for filing appeals before High Courts. The revenue itself conceded that the monetary value of the disputes in these appeals was below this prescribed limit. Consequently, the Court found that the appeals did not survive. The reasoning was purely procedural, based on the administrative instructions issued by the apex indirect tax body, which aimed to streamline litigation by setting financial thresholds for appeals. The ratio decidendi is that appeals filed in High Courts, concerning legacy issues of Central Excise and Service Tax, must adhere to the monetary limits set by the CBIC, and non-compliance renders them liable for dismissal.
Facts
The Commissioner of Customs-Excise and Service Tax (now Commissioner Central Goods and Services Tax), Jaipur-I, filed two appeals before the Rajasthan High Court: D.B. Central Excise Appeal No. 184/2018 against Steeel Craft and D.B. Central Excise Appeal No. 156/2018 against Rastogi Furnishers and Decorators Private Limited. The appeals were filed against orders that are not specified in the judgment. The revenue's contention was based on the subject matter of the appeals, which involved a monetary dispute.
Key Issues
1. Whether the appeals filed by the revenue are maintainable in light of the monetary limits prescribed by the Central Board of Indirect Taxes and Customs (CBIC) for filing appeals before High Courts? The revenue, through its counsel, submitted that a copy of the instruction dated 22.08.2019 issued by the CBIC, fixing monetary limits for appeals, was placed before the Court. This instruction stipulated that appeals to High Courts should not be filed if the monetary limit is below Rs. 1,00,00,000/-. The revenue acknowledged that the monetary limit in these specific appeals was less than the prescribed amount. The respondent (assessee) did not present any arguments against this submission.
Sections Cited
Section 35R, Section 83
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) D. B. Central Excise Appeal No. 184/2018 Commissioner of Customs-Excise And Service Tax Jaipur-I, (Now Known As Commissioner Central Goods And Services Tax) Ncr Building Statue Circle C-Scheme Jaipur (Raj) 302005 ----Appellant Versus Steeel Craft, 147-A Mangla Marg Brahmpuri Jaipur (Raj) ----Respondent Connected With (2) D.B. Central/excise Appeal No. 156/2018 Commissioner Of Central Goods And Service Tax, Jaipur Earlier Known As Commissioner Of Central Excise And Service Tax, Commissionerate Jaipur-I, New Central Revenue Building, Statue Circle, C-Scheme, Jaipur In The State Of Rajasthan ----Appellant Versus Rastogi Furnishers And Decorators Private Limited, Havingh Its Address At E-361, Riico Industrial Area, Sitapura, Jaipur In The State Of Rajasthan ----Respondent For Appellant(s) : Mr. Sandeep Pathak Mr. Siddharth Ranka.
For Respondent(s) : Mr. Sameer Jain. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Order 04/09/2019 Learned counsel for the appellant, at the very outset, have placed before this Court a copy of the instruction dated 22.08.2019 issued by the Central Board of Indi
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