Monetary limit for departmental tax appeals applied to pending matters, ending the appeal without merits review.

Departmental tax appeals were held not maintainable where the disputed excise duty demand fell below the prescribed monetary threshold. The applicable circulars on monetary limits were treated as binding for pending matters as well, so the appeal could not proceed. Because maintainability failed on that ground, the underlying issue of duty liability on samples was not examined on merits and the appeal was dismissed.

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Issues: Whether the departmental tax appeal was maintainable in view of the monetary limit prescribed for such appeals.

Analysis: The appeal concerned an excise duty demand of less than the prescribed threshold. The departmental circulars governing monetary limits for filing appeals were held applicable even to pending matters, and the issue of duty liability on samples was not examined on merits once maintainability failed.

Conclusion: The appeal was held not maintainable and was dismissed.

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