Monetary limit for departmental appeals bars challenge where the disputed demand falls below the prescribed threshold.

A departmental appeal was held not maintainable because the disputed duty and penalty fell below the monetary threshold fixed by the applicable circular governing appeals before the High Court. The Department remained bound by its circular instructions, and no material showed that the limit had been withdrawn or reduced. As the circular was in force when the appeal was considered, the Court did not examine the merits of the challenge and dismissed the appeal on the ground of the prescribed monetary limit.

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Issues: Whether the departmental appeal was maintainable in view of the monetary limit prescribed by the applicable circular, when the disputed amount was below the prescribed threshold.

Analysis: The appeal involved duty of Rs. 2,59,795 together with penalty, which was below the monetary limit of Rs. 10 lakhs prescribed by the circular dated 17-8-2011 governing departmental appeals before the High Court. The Department was bound by its own circular instructions, and no material was shown to indicate withdrawal or reduction of that limit. Since the circular was in force when the appeal came up for consideration, the Court found it unnecessary to examine the merits of the challenge.

Conclusion: The appeal was not maintainable and was dismissed on the ground of the monetary limit prescribed by the circular.

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