Monetary limits for appeals permit the tax board to regulate officer appeals without implying acquiescence by non-filing.

The amendment empowers the Central Board of Excise and Customs to fix monetary limits for filing appeals by Central Excise Officers and to issue orders or directions regulating appeal filings. Non-filing pursuant to such directives does not prevent filing in other similar cases and cannot be relied upon by parties as acquiescence. Appellate bodies must consider the circumstances of non-filing, and earlier Board orders from the prior period are deemed to have been issued under this authority.

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