Monetary limit instructions led to withdrawal of the appeal, with questions of law left open and revival liberty reserved.

The civil miscellaneous appeal was withdrawn and dismissed because of the monetary limit instruction issued by the Central Board of Excise and Customs. The questions of law were expressly left open, so no substantive legal issue was decided on merits. Liberty was reserved to seek revival within the stated period if the withdrawal was inadvertent and the case fell within the exceptions provided in the instruction.

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Outcome: The civil miscellaneous appeal was dismissed as withdrawn on account of the monetary limit instruction issued by the Central Board of Excise and Customs. The questions of law were left open, and liberty was reserved to seek revival within the stated period if the withdrawal was inadvertent and the matter fell within the exceptions in the instructions.

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