Monetary limit under litigation policy rendered Revenue appeals not maintainable and barred merits review.

Revenue appeals below the enhanced monetary limit under the applicable litigation policy and Board circulars were treated as not maintainable, and the revised limit was applied to pending matters as well. On that basis, and following the cited precedents, the appeals were not examined on merits and 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 the applicable circulars.

Analysis: The amount involved in each appeal was below the enhanced monetary limit of Rs. 10,00,000/-. The applicable Board circulars and the clarified litigation policy made the revised limit applicable even to pending cases. In view of the policy and the cited judicial precedents, the appeals were not required to be examined on merits.

Conclusion: The Revenue appeals were dismissed without going into the merits.

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