Monetary limit under litigation policy leads to dismissal of Revenue appeal and disposal of the stay petition.

The Revenue's appeal was treated as not maintainable under the litigation policy because the disputed duty fell below the prescribed monetary limit. Applying the Government circulars governing filing of appeals, CESTAT Kolkata declined further adjudication and dismissed the appeal on that ground. The stay petition was disposed of consequentially.

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Issues: Whether the Revenue's appeal was liable to be dismissed on the ground that the disputed duty was below the monetary limit prescribed under the litigation policy.

Analysis: The disputed duty involved was found to be below Rs. 10 lakhs, the monetary threshold notified by the Government through the applicable circulars. In view of the policy instruction governing filing of appeals, the Tribunal treated the appeal as not fit for further adjudication. The stay petition also stood disposed of consequentially.

Conclusion: The appeal was dismissed under the National Litigation Policy for being below the prescribed monetary limit.

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