CBIC
fixes monetary limit of Rs. 2.50 lakh for appeals to Commissioner (Appeals) in
respect of legacy central excise and service tax matters; Such limit would also
apply to cases currently pending at Appellate Commissioner level, and same
practice of withdrawal of Dept. appeals from CESTAT and HC shall be followed :
CBIC Instruction
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Delhi HC holds 10% pre-deposit requirement for penalty-only appeals inapplicable where SCN was issued before amendment
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