Monetary limit under the National Litigation Policy barred the revenue appeal and rendered it not maintainable.

The appeal was barred by the National Litigation Policy monetary threshold because the disputed amount was below the prescribed limit in the Board's 22 August 2019 instruction. As the departmental appeal did not meet the minimum monetary threshold for further litigation, it could not be pursued by the revenue and was dismissed as not maintainable.

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Issues: Whether the revenue appeal was liable to be dismissed on the ground that the amount involved was below the monetary limit prescribed under the National Litigation Policy.

Analysis: The amount involved in the dispute was below Rs. 50 lakhs, which fell within the monetary limit notified in the Board's instruction dated 22 August 2019. In view of that threshold, the appeal could not be pursued by the department.

Conclusion: The revenue appeal was dismissed as not maintainable under the National Litigation Policy.

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