The Supreme Court of India directed to file affidavit of the Secretary of Ministry of Finance as there was non-modification of figures in the instructions issued by the Central Board of Excise and Customs (CBEC) even after lapse of 12 years.
The respondent in the present matter is RSWM Limited.
The Court directed that the applicant should file an affidavit of the Secretary, Ministry of Finance on whether the Instruction F.No. 390/Misc./ 163/2010-JC dated 17.08.2011 issued by the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance has not been modified in view of the Instruction F.No. 390/Misc./116/2017-JC dated 22.08.2019 issued by the Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance.
The Instruction F.No. 390/Misc./ 163/2010-JC dated 17.08.2011 issued by the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance noted that in exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act,1994 and Section 131BA of the Customs Act, 1962 the Central Board of Excise & Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court.
| Sl No | Appellate Forum | Monetary Limit |
| 1. | CESTAT | Rs 5,00,000 |
| 2. | High Courts | Rs 10,00,000 |
| 3. | Supreme Court | Rs 25,00,000 |
A Two-Judge Bench of Justice Sanjiv Khanna and Justice SVN Bhatti observed that “The affidavit will also indicate the reason for not modifying the figures mentioned in the circular dated 17.08.2011 even after a lapse of twelve years. The affidavit will be filed within three weeks from today.”
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
