Section 120. Appeal not to be filed in certain cases.-
(1) The Board may, on the recommendations of the
Council, from time to time, issue orders or instructions or directions fixing
such monetary limits, as it may deem fit, for the purposes of regulating the
filing of appeal or application by the officer of the central tax under the
provisions of this Chapter.
(2) Where, in pursuance of the orders or instructions
or directions issued under sub-section (1), the officer of the central tax has
not filed an appeal or application against any decision or order passed under
the provisions of this Act, it shall not preclude such officer of the central
tax from filing appeal or application in any other case involving the same or
similar issues or questions of law.
(3) Notwithstanding the fact that no appeal or
application has been filed by the officer of the central tax pursuant to the
orders or instructions or directions issued under sub-section (1), no person,
being a party in appeal or application shall contend that the officer of the
central tax has acquiesced in the decision on the disputed issue by not filing
an appeal or application.
(4) The Appellate Tribunal or court hearing such
appeal or application shall have regard to the circumstances under which appeal
or application was not filed by the officer of the central tax in pursuance of
the orders or instructions or directions issued under sub-section (1).
