Recurring classification disputes can fall within the litigation-policy exception, justifying recall of a summary dismissal.

Classification disputes of a recurring nature were treated as falling within the litigation-policy exception to the monetary limit, so the departmental instruction against pursuing low-value appeals did not apply. Where the assessee's activity was continuing and the issue concerned classification rather than a purely monetary claim, the prior summary dismissal was regarded as a patent mistake apparent from the record. The restoration application was therefore allowed, and the appeal was restored to its original number for decision on merits.

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Issues: Whether the appeal dismissed under the litigation policy was liable to be restored on the ground that the dispute involved a classification issue of recurring nature falling within the exception to the monetary limit.

Analysis: The dismissal order had been passed summarily on the basis of the monetary limit under the litigation policy. On the facts placed before it, the subject matter was held to involve classification of the assessee's activity, and the activity was continuing in nature. Such disputes were treated as falling within the exception for classification issues of legal and recurring nature, where the departmental instruction against filing or continuing low-value appeals would not apply. The earlier collective dismissal was therefore treated as suffering from an obvious and patent mistake apparent from the record, warranting recall and restoration.

Conclusion: The restoration application was allowed and the appeal was restored to its original number for decision on merits.

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