Monetary limit under litigation policy applied to pending appeals, leading to dismissal of the Revenue appeal.

The Revenue appeal was held to fall within the monetary threshold prescribed under CBEC instructions issued under Section 35R of the Central Excise Act, 1944, and the Tribunal applied the Board's clarification that the enhanced limit extends to pending appeals. On that basis, and consistent with judicial support for applying litigation policy limits to matters already filed, the appeal was dismissed. The stay application was also dismissed.

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Issues: Whether the Revenue appeal was liable to be dismissed in view of the monetary limit prescribed under the National Litigation Policy and the CBEC instructions applicable to pending appeals.

Analysis: The appeal was found to be covered by the monetary threshold fixed by the CBEC instructions issued under Section 35R of the Central Excise Act, 1944. The Tribunal also noted the Board's clarification that the enhanced monetary limit would apply to pending appeals, and referred to judicial support for applying such litigation policy limits to pending matters.

Conclusion: The Revenue appeal was dismissed and the stay application was also dismissed.

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