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Judgment
Dilip B. Bhosale, J.—Heard the learned Advocates for the parties. At the outset Mr. N. Anand, learned Advocate for respondent invited out attention to Instruction F. No. 390/Misc./163/2010-JC, dated 17-8-2011 issued by the Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi, Government of India u/s 35-R of the Central Excise Act, 1944 to submit that since the refund amount involved in these appeals is less than the monetary limit prescribed under the aforementioned instruction, which is Rs. 10,00,000/- insofar as High Court is concerned, these appeals are not maintainable.
Having confronted with this, Mr. Jeevan J. Neeralgi, learned Advocate for the appellant could not and did not dispute the submission advanced by the learned Advocate for the respondent.
In view thereof and considering the aforementioned instruction issued by the Government of India dated 17-8-2011 u/s 35-R of the Central Excise Act, we dismiss these appeals as not maintainable. In view of the dismissal of the appeals, application for condonation of delay also stands disposed of.