Monetary limit bars tax appeal maintainability where duty and penalty fall below the prescribed threshold, including pending appeals.

A tax appeal falling below the prescribed monetary threshold was treated as not maintainable, because the relevant monetary-limit instruction applied even to pending appeals. The Court followed its earlier view that duty and penalty below the limit bar continuation of the appeal, and the appeal was dismissed on that basis.

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Issues: (i) Whether the tax appeal was maintainable in view of the monetary limit applicable to appeals below Rs. 10 lakh.

Analysis: The appeal involved duty and penalty well below the prescribed monetary limit. The Court followed its earlier view that the relevant instruction on monetary limit applies even to pending appeals and, therefore, such appeals are not maintainable.

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

Ratio Decidendi: A tax appeal below the prescribed monetary threshold is not maintainable, and the monetary-limit instruction applies to pending appeals as well.

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