The Cce, Ahmedabad 2, Commissioner Of Central Excise vs. M/S. Larsen And Toubro LTD.
Held
The Court noted that the monetary limit of the subject matter of the appeal was less than Rupees One Crore. The Court was drawn to the instructions issued by the Ministry of Finance, Department of Revenue, dated 22nd August 2019, which revised the monetary limits for filing appeals by the Department before CESTAT, High Courts, and the Supreme Court in legacy Central Excise and Service Tax matters. These instructions stipulated that appeals would not be filed if the monetary limit was below the prescribed threshold, with an exception for issues involving substantial questions of law. In light of these revised monetary limits, the Revenue submitted that the appeal was not pressed. Consequently, the Court disposed of the appeal as not pressed, without expressing any opinion on the merits of the case.
Facts
The appeal was filed by the Commissioner of Central Excise, Ahmedabad against M/s. Larsen and Toubro Ltd. The subject matter of the appeal had a monetary limit of less than Rupees One Crore. The Ministry of Finance, Department of Revenue, issued instructions dated 22nd August 2019, revising the monetary limits for filing appeals by the Department before CESTAT, High Courts, and the Supreme Court in legacy Central Excise and Service Tax matters. These instructions stipulated that appeals would not be filed if the monetary limit was below the prescribed threshold, except for issues involving substantial questions of law.
Key Issues
1. Whether the appeal filed by the Revenue is maintainable before this Court given the revised monetary limits prescribed by the Ministry of Finance's instruction dated 22nd August 2019, specifically concerning legacy Central Excise and Service Tax matters? The Revenue contended that the monetary limit of the subject matter of the appeal was less than Rupees One Crore. They drew the Court's attention to the Ministry of Finance's instruction dated 22nd August 2019, which raised the monetary limits for filing appeals by the Department. This instruction, issued under Section 35R of the Central Excise Act, 1944, and made applicable to Service Tax vide Section 83 of the Finance Act, 1994, stated that appeals shall not be filed below certain monetary thresholds. The Revenue indicated that in light of these instructions, the appeal was not pressed.
Sections Cited
Section 35R, Section 83
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Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 It is brought to our notice by the learned counsel appearing for the parties that the monitory limit of the subject matter of this appeal is less than Rupees One Crore. Our attention is drawn to the instructions issued by the Ministry of Finance, Department of Revenue dated 22nd August 2019. The instructions reads thus: “F. No./390/Misc/116/2017JC Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Judicial Cell) “B' Wing, 4th
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