Monetary limit on appellate maintainability led to withdrawal of the appeal, while substantial questions of law remained open.

Delay of 818 days in refiling the appeal was condoned on the reasons shown in the application. The appeal was then withdrawn because it was admitted that, under the 11.7.2018 departmental instructions issued by the Ministry of Finance (CBIC Judicial Cell), the matter was not maintainable before the High Court as the monetary limit was below Rs. 50,00,000. The Court recorded that the substantial questions of law would remain open and dismissed the appeal as withdrawn.

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Outcome: The revenue appeal was withdrawn in view of the monetary limit applicable under the departmental instructions, leaving the questions of law open.

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