Litigation policy bars departmental appeals below the monetary threshold unless a recognised exception applies.

Revenue appeals before the Tribunal are barred under the litigation policy where the duty, penalty, or interest in dispute does not exceed the prescribed monetary threshold, unless the matter falls within recognised exceptions such as classification, refund, or another issue of legal and recurring nature. On the stated facts, the amount in dispute was below the threshold and no exception applied, so the departmental appeal was treated as not maintainable and dismissed without examination of the merits.

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Issues: Whether the departmental appeal was liable to be dismissed under the Government's litigation policy on the ground that the amount in dispute did not exceed the prescribed monetary limit and the case did not fall within any exception.

Analysis: The amount involved was found to be below Rs. 10 lakhs. Under the Board's circulars on litigation policy, Revenue is barred from filing an appeal before the Tribunal where the duty, penalty, or interest involved does not exceed the monetary threshold, unless the case involves classification, refund, or another matter of legal and recurring nature. The dispute did not involve any of those exceptions.

Conclusion: The appeal was not maintainable under the litigation policy and was dismissed without examination of the merits.

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