Monetary limit under litigation policy barred Revenue appeals where the demand was below the High Court threshold.

Revenue appeals were held not maintainable because the Board's litigation policy fixed a monetary limit of Rs. 2,00,000 for High Court appeals, and the duty demand with penalty fell below that threshold. The appellate authorities had also found that the assessee had not wrongly availed credit, leaving the dispute as one of fact rather than a substantial legal question. On that basis, the appeals were dismissed.

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Issues: Whether the Revenue appeals were maintainable in view of the monetary limit prescribed under the litigation policy and, consequently, whether the appeals deserved to be entertained.

Analysis: The appellate authorities had recorded that the assessee had not wrongly availed credit, and the matter was treated as involving a question of fact. More importantly, the Board's instructions dated 20.10.2010 fixed the monetary limit for filing appeals before the High Court at Rs. 2,00,000, and the duty demand together with penalty in the present case was below that threshold.

Conclusion: The Revenue appeals were not maintainable and were dismissed.

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