Monetary limit under Board circular applies by appeal filing date, not the underlying dispute period.

The Tribunal's refusal to entertain an appeal on the basis of the Board circular's monetary limit was upheld because the decisive factor was the date of filing of the appeal, not the period to which the underlying dispute related. Where the circular was already in force when the appeal was preferred, the monetary threshold applied, and the appeal could be rejected on that ground. The ruling therefore confirms that the operative date for applying the circular is the filing date of the appeal, even if the dispute concerns an earlier assessment period.

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Issues: Whether the Tribunal was justified in rejecting the appeal on the basis of the monetary limit prescribed by the Board circular, where the appeal had been filed after the circular came into force though the dispute related to an earlier period.

Analysis: The appeal was dismissed on the footing that the duty involved was below the monetary threshold fixed by the Board circular. The decisive consideration was held to be the date on which the appeal was filed, not the period to which the underlying dispute related. Since the circular was already in force when the appeal was preferred, the Tribunal's refusal to entertain the appeal was upheld.

Conclusion: The rejection of the appeal on the basis of the monetary limit was and no interference was called for.

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