COMMISSIONER OF CENTRAL EXCISE, SALEM Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) Aggrieved by the order passed by the Tribunal in allowing the appeal filed by the second respondent, the Revenue/appellant is before this Court by filing the present appeal. This Court, vide order dated 10-6-2011, while admitting the appeal, framed the following substantial questions of law for consideration:-

(2.) Learned counsel appearing for the second respondent/assessee raised a preliminary objection as to the maintainability of the case of the appellant contending that the appellant ought not to have filed appeal in view of the litigation policy of the Government issued by the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs vide Instructions dated 20-10-2010 in F. No. 390/Misc./163/2010-JC, wherein the following instruction has been issued:-

(3.) It is contended by the learned counsel for the second respondent that in view of the above instruction, for preferring an appeal, monetary limit is fixed and only if the monetary limit exceeds Rs. 2 Lakhs, appeal can be filed. Since the monetary limit in the present case, even as per the order of the Adjudicating Authority is well within the limit of Rs. 2 Lakhs, the present appeal, filed by the Department, is not maintainable.