Monetary threshold for revenue appeals applied to pending matters, leading to rejection of the appeal as not maintainable.

Revenue appeals before the Tribunal were held not maintainable where the tax effect was below the prescribed monetary threshold. The applicable instruction fixed the limit for filing such appeals at Rs. 10,00,000, and the clarification relied on treated that limit as applicable not only to newly filed appeals but also to pending appeals. On that basis, the appeal was rejected.

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Issues: Whether the revenue appeal was maintainable in view of the monetary limit prescribed for filing appeals, and whether the instruction applied to pending appeals as well.

Analysis: The amount involved was below the prescribed monetary threshold. The applicable instruction fixed the limit for filing revenue appeals before the Tribunal at Rs. 10,00,000. The instruction was treated as applicable to appeals filed earlier and also to appeals pending before the Tribunal, in view of the clarification relied upon by the Court.

Conclusion: The appeal was not maintainable and was rejected.

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