Monetary limit under litigation policy led to dismissal of Revenue appeals for low tax effect.

Revenue appeals were dismissed under the prevailing litigation policy because the disputed duty fell below the prescribed monetary threshold. Applying the Government's circulars on low tax effect, CESTAT Kolkata held that the appeals did not merit adjudication on merits and were therefore not maintainable for substantive consideration. The operative effect was dismissal of the appeals solely on the basis of the monetary limit under the litigation policy.

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Issues: Whether the Revenue's appeals were liable to be dismissed under the monetary limit prescribed under the litigation policy.

Analysis: The disputed duty in the appeals was below the prescribed monetary threshold notified by the Government. The Tribunal applied the prevailing litigation policy circulars and held that, in view of the low tax effect, the appeals did not merit adjudication on merits.

Conclusion: The appeals were dismissed under the litigation policy.

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