Monetary threshold under the litigation policy barred Revenue appeal, leaving the limitation dispute unexamined on merits.

The Revenue appeal was not entertained because the amount in dispute fell below the enhanced monetary threshold prescribed under the New Litigation Policy for pending appeals. As a result, the tribunal dismissed the appeal without examining the limitation dispute on merits or recording any finding on the extended period of limitation.

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Issues: Whether the Revenue appeal was maintainable in view of the monetary threshold prescribed under the New Litigation Policy.

Analysis: The amount in dispute was found to be below the enhanced monetary limits applicable to pending appeals under the policy communicated by the Central Board of Excise and Customs. In view of that threshold, the appeal was not taken up for examination on the merits of the limitation dispute.

Conclusion: The Revenue appeal was not entertained and was dismissed without any finding on the merits of the extended period of limitation.

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