Monetary limit for revenue appeals bars High Court review where the tax effect falls below the prescribed threshold.

Revenue appeals below the monetary threshold in the applicable departmental circular are not maintainable before the High Court. The Gujarat HC applied the circular in force at the time of admission, found the refund dispute involved an amount well below the prescribed limit, and declined to examine the substantial questions of law. The appeal was dismissed on the ground of low tax effect, leaving the legal issues open for an appropriate case.

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Issues: Whether the revenue appeal was maintainable in view of the monetary limits prescribed by the departmental circulars.

Analysis: The dispute involved a refund claim of a very small amount, and the applicable circulars of the Central Board of Excise and Customs fixed monetary limits below which appeals should not be filed before the High Court. The Court noted that the circular in force at the time of admission governed the filing of the appeal and that the amount involved was well below the prescribed threshold. In these circumstances, the Court found it unnecessary to enter into the substantial questions of law raised in the appeal.

Conclusion: The appeal was not maintainable in view of the monetary limit and was therefore dismissed.

Final Conclusion: The dismissal rested on the revenue policy governing low-value tax litigation, leaving the questions of law open for decision in an appropriate case.

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