ORDER : M.R. Shah, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 4th December 2014 passed the Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad in Appeal No. C/139-140/2012, by which the learned Tribunal has set-aside the penalty of Rs. 1 lakh imposed upon the respondent-original appellant [Managing Director of M/s. VVF (India) Limited], the Revenue has preferred the present Tax Appeal. 2. It is not in dispute that the amount involved in the present Tax Appeal is rupees one lakh only. Under the circumstances, considering the Circular issued by the Ministry of Finance, Department of Revenue, Central Board of Excise & Customs dated 30th December 2016, as the amount involved is less than the monetary limit prescribed to prefer an appeal before the High Court i.e., less than Rs. 20 lakhs, the present Tax Appeal is not entertained. However, the same shall be without prejudice to the rights and contentions of the respective parties in other connected appeals i.e., quantum appeals, the question of law; if any, is kept open. 3. With the aforesaid observation, the present Tax Appeal stands disposed of.