Monetary limit policy barred the Revenue appeal, with the low tax effect making it not maintainable.

The Revenue's appeal was treated as barred by the monetary limit policy because the tax effect was below the prescribed threshold for filing appeals before the Tribunal. A subsequent clarification extended the same instruction to pending appeals before the High Court and CESTAT, so the matter did not require examination on merits. The appeal was therefore dismissed as not maintainable on account of the low tax effect.

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Issues: Whether the Revenue's appeal was liable to be dismissed on the ground that the tax effect was below the prescribed monetary limit.

Analysis: The amount involved was below Rs. 10,00,000, which was the monetary threshold fixed by the applicable instruction for filing appeals before the Tribunal. The subsequent clarification stated that the instruction would apply to pending appeals before the High Court and CESTAT as well. The appeal was therefore covered by the monetary limit policy and was not required to be examined on merits.

Conclusion: The appeal was dismissed as not maintainable in view of the monetary limit.

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