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of <h1>Appeal Dismissed for Being Below Rs. 50 Lakhs as Per Litigation Policy, No Merit Examination Conducted</h1> The CESTAT Ahmedabad dismissed the appeal on the ground of maintainability, noting that the monetary amount involved was less than Rs. 50 lakhs. In ... Maintainability of appeal - monetary amount involved in the appeal - HELD THAT:- It is found that in appeal, amount involved is less than Rs. 50 lakhs. In terms of Board’s circular on Government’s litigation policy instruction F.No. 390/Misc/116/2017- JC dated 22.08.2019, as amended, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 lakhs. Accordingly, the appeal is dismissed on the ground of Government’s litigation policy without going into the merit of appeal. The Appellate Tribunal (CESTAT Ahmedabad) dismissed the Revenue's appeal against Order in Appeal No. OIA-AHM-EXCUS-002-APP-087-090-16-17 on procedural grounds. The key issue was that the amount involved in the appeal was less than Rs. 50 lakhs. Citing the Board's circular on the Government's litigation policy (Instruction F.No. 390/Misc/116/2017-JC dated 22.08.2019, as amended), the Tribunal held that the Revenue is 'not supposed to file appeal where the amount involved is not exceeding Rs. 50 lakhs.' Consequently, the appeal was dismissed without consideration of its merits, strictly adhering to the Government's litigation policy to limit unnecessary litigation for smaller amounts.
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