Litigation policy threshold barred departmental appeals where the disputed tax effect was below the prescribed monetary limit.

Departmental appeals were stated to be barred by the applicable litigation policy where the disputed duty or tax effect fell below the prescribed monetary threshold. The text notes that the appeals involved a duty demand below the limit set in the circulars, so the threshold objection applied and the appeals were dismissed on that basis. Delay in filing was separately condoned, but the operative reason for dismissal was the low tax effect under the policy.

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Issues: Whether the Revenue's appeals were liable to be dismissed under the litigation policy on account of the disputed duty being below the prescribed monetary limit.

Analysis: The disputed duty in the appeals was below Rs. 10 lakhs. The applicable litigation policy circulars prescribed a monetary threshold for departmental appeals, and the case fell within that limit. The delay in filing was separately condoned, but the appeals themselves were examined on the threshold objection arising from the low tax effect.

Conclusion: The appeals were dismissed under the litigation policy because the tax effect was below the prescribed monetary limit.

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