Power of CBEC to issue instructions regarding non-filing of appeal in certain cases [Section 35R] :

Section 35R provides that the Board is empowered to issue orders or instructions or directions fixing monetary limits for the purposes of regulating the filing of appeal, application, revision or reference by the Central Excise Officer under the provisions of Chapter VIA.

The Central Excise Officer who has not been able to file an appeal/ application/ revision/ reference against any decisions/order on account of such monetary limits, will not be precluded from filing any appeal/application/revision/reference in any other case involving the same or similar issues or questions of law. The other party to the appeal will not be able to contend that the Central Excise Officer has acquiesced in the decision on the disputed issue by not filing appeal, application, revision or reference.