Low tax effect monetary limits applied to pending appeals, leading to disposal without prejudice to revival if inapplicable.

Appeals were disposed of where the tax effect fell below the prescribed monetary threshold for filing before the High Court. The later CBDT instruction was treated as applicable to pending appeals as well, so the low-tax-effect policy operated on the existing matter. The disposal was expressly without prejudice to revival if the demand computation was found erroneous or if the instruction was held inapplicable. The operative effect was that the appeal did not proceed on merits because the monetary limit instructions barred continuation at that stage.

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Issues: Whether the appeal was liable to be disposed of on account of the monetary limit prescribed by the Central Board of Excise and Customs instructions.

Analysis: The amount involved was below the monetary threshold fixed for filing appeals before the High Court. The later instruction made the earlier monetary limit applicable to pending appeals as well. The disposal was made without prejudice to revival if the computation of demand was erroneous or if the instruction was found inapplicable.

Conclusion: The appeal was disposed of on the ground of low tax effect and the monetary limit instructions.

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