Condonation of delay and monetary threshold policy led to dismissal of revenue appeals under litigation limits.

Delay in filing the revenue appeals was accepted on the basis of the explanation furnished in the miscellaneous applications, and the delay was condoned. The appeals were then found to fall below the monetary threshold prescribed under the National Litigation Policy and the applicable Board instruction, so they were dismissed on that ground. The connected miscellaneous applications and stay petitions were disposed of accordingly.

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Issues: (i) Whether the delay of 105 days in filing the appeals deserved condonation. (ii) Whether the appeals were liable to be dismissed under the National Litigation Policy on account of the monetary limit.

Issue (i): Whether the delay of 105 days in filing the appeals deserved condonation.

Analysis: The delay was explained in the miscellaneous applications and the explanation was accepted.

Conclusion: The delay was condoned and the applications seeking condonation of delay were allowed.

Issue (ii): Whether the appeals were liable to be dismissed under the National Litigation Policy on account of the monetary limit.

Analysis: The amount involved was below the prescribed monetary limit of Rs. 10 lakhs, and the appeals were covered by the Board's instruction implementing the National Litigation Policy.

Conclusion: The appeals were dismissed under the Litigation Policy.

Final Conclusion: The delay stood regularised, but the revenue appeals did not survive under the monetary threshold policy, and the connected miscellaneous applications and stay petitions were disposed of accordingly.

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