Back
2016 Supreme(Guj) 1087
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
Harsha Devani and G.R. Udhwani, JJ.
Commissioner of Central Excise and Customs - Appellants
Vs.
Morvi Vegetable Products Ltd. - Respondent
Tax Appeal No. 315 of 2012
Decided On : 01-04-2016
For the Appellant : Y.N. Ravani, Sr. Standing Counsel
For the Respondent:Hardik P. Modh, Advocate
The court applied the monetary limit prescribed by the Central Board of Excise and Customs for filing appeals before the High Court and disposed of the appeal based on the amount involved.
Headnote:
Central Board of Excise and Customs - Monetary Limits for Filing Appeals - The court disposed of the appeal as the amount involved was less than the monetary limit prescribed for preferring an appeal before the High Court.
Fact of the Case:
The demand involved in the present case is less than the monetary limit prescribed for preferring an appeal before the High Court.
Finding of the Court:
The court disposed of the appeal as the amount involved was less than the monetary limit prescribed for preferring an appeal before the High Court, but left open the possibility for revival of the appeal if there was an error in the computation of the demand involved or if the instruction dated 17th December, 2015 was not applicable.
Issues: Monetary limit for filing appeals before the High Court
Ratio Decidendi: The court applied the monetary limit prescribed by the Central Board of Excise and Customs for filing appeals before the High Court and disposed of the appeal based on the amount involved.
Final Decision: The appeal was disposed of as the amount involved was less than the monetary limit prescribed for preferring an appeal before the High Court.
Harsha Devani, J.
1. Mr. Y.N. Ravani, learned senior standing counsel has invited the attention of the court to the instruction dated 17th December, 2015 issued by the Central Board of Excise and Customs providing for monetary limits below which, appeals shall not be filed before the Tribunal, High Court and the Supreme Court. It was pointed out that the monetary limit insofar as the High Court is concerned, is Rs. 15,00,000/-, whereas in the facts of the present case, the demand is less than Rs. 15,00,000/-. The attention of the court was also invited to a subsequent instruction dated 1st January, 2016 issued by the Central Board of Excise and Customs to the effect that the instruction dated 17th December, 2015 shall also apply to pending appeals. In the aforesaid premises, the appeal is disposed of as the amount involved in the present case is less than the monetary limit prescribed for preferring an appeal before the High Court. However, in case there is any error in the computation of the demand involved or if for any reason, the instruction dated 17th December, 2015 is not applicable, it would be open for the appellant to seek revival of the appeal.
