Monetary limit under litigation policy barred the Revenue's appeal, leading to dismissal and disposal of the cross-objection.

The Revenue's appeal was found not maintainable because the applicable litigation policy barred departmental appeals where the tax effect fell below the prescribed monetary threshold. The CESTAT applied the Board's circular implementing that policy and held that, since the disputed amount was below the limit, the appeal could not proceed. The cross-objection was also disposed of accordingly.

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Issues: Whether the revenue appeal was maintainable in view of the Government litigation policy prescribing a monetary limit of Rs. 50 lakh for filing appeals.

Analysis: The amount involved was below Rs. 50 lakh. The appeal was examined against the Board's circular issued under the Government's litigation policy, which provided that the Revenue should not file an appeal where the tax effect does not exceed the prescribed monetary limit. As the case fell within that threshold, the appeal was not maintainable on the stated policy basis.

Conclusion: The appeal was dismissed as barred by the monetary limit under the litigation policy, and the cross-objection was also disposed of.

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