Monetary-limit rules for departmental appeals apply to pending cases, making the Revenue's appeal non-maintainable.

Board monetary-limit instructions governing departmental appeals were applied to both filing and continuation of appeals, and their benefit was held not to depend on the date of decision. The Tribunal noted that the disputed duty and penalty fell below the prescribed threshold, so the Revenue's appeal was not maintainable. A later circular clarifying that dismissal for low tax effect would not bar the Department from contesting the issue in other proceedings did not displace the monetary limit for the present appeal. The appeal was dismissed on that basis.

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Issues: Whether the Revenue's appeal was barred by the monetary limit prescribed in the Board's circular and whether that circular applied to pending appeals.

Analysis: The appeal involved a duty and penalty amount below the monetary threshold fixed by the Board. The Tribunal relied on the Board's circulars and the High Court's view that monetary-limit instructions regulate filing and continuation of departmental appeals, and that their benefit cannot depend on the date of decision. It was also noted that the later circular clarified that matters dismissed for low tax effect should not prevent the Department from contesting the issue in other proceedings, but that does not alter the applicability of the monetary limit to the present appeal.

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

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