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<h1>Revenue appeal dismissed under Clause 3(C) - National Litigation Policy for amount under Rs. 20 lakhs</h1> The Revenue's appeal against Order-in-Appeal No.372/HWH/CE/2017-2018 was dismissed due to the amount involved falling under the exclusion Clause 3 (C) of ... Maintainability of appeal - monetary amount involved in the appeal - HELD THAT:- The amount involved in this case is below the monetary limit of ₹ 20 lakhs which has been notified vide instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018. The present case falls under exclusion Clause 3 (C) of the National Litigation Policy introduced vide Board’s Instruction dated 17.12.2015 which has been deleted vide Instruction F. No. 390/Misc./116/2017-JC dated 04.04.2018. Accordingly, the appeal is dismissed under litigation policy. The appeal was filed by the Revenue against Order-in-Appeal No.372/HWH/CE/2017-2018. The appeal was dismissed as the amount involved was below Rs. 20 lakhs, falling under exclusion Clause 3 (C) of the National Litigation Policy.
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