Monetary limit for departmental appeals rendered the Revenue's appeals non-maintainable despite earlier filing.

Revenue appeals were found non-maintainable because the amounts in dispute fell below the monetary threshold prescribed in the Board circular governing departmental appeals. The binding precedent relied upon was applied, and the fact that the appeals had been filed earlier did not cure the maintainability defect. As a result, the tribunal rejected the appeals.

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Issues: Whether the Revenue appeals were maintainable in view of the monetary limits prescribed for filing appeals.

Analysis: The appeals involved amounts below the threshold prescribed by the Board circular governing departmental appeals. In view of the binding effect of the precedent relied upon, the appeals were held to be not maintainable despite having been filed earlier.

Conclusion: The appeals were held to be not maintainable and were rejected.

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