LAWS(BOM)-2017-3-219

SHANKAR DALAL Vs. COMMISSIONER OF INCOME TAX

Decided On March 23, 2017
Shankar Dalal Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) All appeals are already admitted on 26/09/2012. All the appeals are disposed off by this common judgment as issues are common and so also the position of law.

(2.) These applications are taken out by the appellant Commissioner of Customs and Central Excise for disposing off all the appeals in view of the instructions of the board so reflected in following paras:

(3.) Applicant states that in exercise of powers conferred by Sec. 35(R) of the Central Excise Act, 1944 made applicable to Service Tax vide Sec. 83 of the Finance Act,1994 and Sec. 131(B)A of the Customs Act, 1962 and in partial modification of earlier instructions issued bearing F.No.390/MISC/163/2010-JC dated 17.08.2011, vide instruction F.No.390/MISC/163/2010-JC dated 17.12.2015, copy whereof is annexed hereto and marked as "Annexure A" the Central Board of Excise and Customs has fixed new moneraty limits and in respect of High Courts, the monetary limit has been fixed at Rs.15,00,000.00 (Rupees Fifteen Lakhs only).