2018 (11) TMI 1394 – MADRAS HIGH COURT – TMI – Monetary limit of amount involved in the appeal – Held that:- It is seen that the appeals have been filed by the Revenue, which arose out of a common order passed by the Tribunal dated 12.7.2017. The Original Authority demanded service tax to the tune of ₹ 48,91,553/-. Thus, the monetary limit, involved in the instant case, being well below the amount fixed in the instruction dated 11.7.2018, the Department cannot pursue these appeals – appeal dismissed as withdrawn. – Civil Miscellaneous Appeal Nos.2492 & 2493 of 2018 And CMP.No.19035 of 2018 Dated:- 31-10-2018 – Mr.Justice T.S. Sivagnanam And Mrs.Justice V. Bhavani Subbaroyan For the Appellant : Mr.Rajnish Pathiyil, SPC COMMON JUDGMEN
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is case by way of setting aside the penalty imposed under Section 78 of the Finance Act, 1994 terming it as unwarranted, in this case? 2. The learned Senior Panel Counsel for the appellant has produced a letter dated 09.8.2018 received from the Assistant 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 limit involved, which is 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 a common orde
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