2018 (10) TMI 1276 – MADRAS HIGH COURT – TMI – Maintainability of appeal – monetary amount involved in the appeal – Rule 5 of the CENVAT Credit Rules, 2004 – N/N. 5/2006-CE (NT) dated 14.3.2006 – Held that:- The monetary limits, involved in the instant case, being well below the amount fixed in the instruction dated 11.7.2018, we hold that the Department cannot pursue this appeals – appeal dismissed as withdrawn. – Civil Miscellaneous Appeal Nos.2202 to 2204 of 2018 Dated:- 25-9-2018 – Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr.Rajnish Pathiyil, SPC COMMON JUDGMENT T.S.SIVAGNANAM J. These appeals by the Revenue have been directed against the common order passed by the Customs, Excise and Serv
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7.8.2018 received from the Deputy Commissioner (Legal), Salem, Office of the Commissioner of GST and Central Excise, Salem-1 instructing to withdraw the above appeals based on the Board's monetary policy circular. He would state that on account of the monetary limits involved in these appeals, which are lesser than the threshold fixed by the Board's Circular dated 11.7.2018, he has been instructed to withdraw the appeals. 3. Be that as it may, it is seen that the appeals have been filed by the Revenue, which arose out of an order passed by the Tribunal dated 24.10.2017. The Original Authority rejected the refund claim of ₹ 36,96,374/- and ₹ 42,13,167/-. Thus, the monetary limits, involved in the instant case, being well
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