Monetary limit for departmental appeals bars Revenue challenges before CESTAT where the disputed amount is below the threshold.

Departmental appeals before CESTAT are not maintainable where the disputed refund amount falls below the applicable monetary threshold under the governing litigation policy. The Tribunal applied the revised CBEC policy on monetary limits for departmental appeals and noted that the later notification did not change that threshold. On that basis, the Revenue appeals were treated as not maintainable and liable to dismissal.

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Issues: Whether the Revenue appeals were maintainable in view of the monetary limit fixed for departmental appeals before the Tribunal.

Analysis: The disputed refund amounts in the connected appeals were below the prescribed monetary threshold. The Tribunal applied the Central Board of Excise and Customs litigation policy revising the monetary limit for filing appeals before the CESTAT and noted that the later notification did not alter that limit. On that basis, the appeals were treated as not maintainable.

Conclusion: The Revenue appeals were not maintainable and were liable to be dismissed.

Ratio Decidendi: Departmental appeals before the Tribunal are not maintainable where the disputed amount is below the applicable monetary limit fixed by the governing litigation policy and notifications.

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