Monetary limit under CBIC instructions bars departmental appeals where the disputed demand falls below the prescribed threshold

Departmental appeals before CESTAT Chennai were found not maintainable because the disputed demand was below the monetary threshold prescribed in the CBIC instructions, as amended by the later instruction. The prescribed monetary criteria were not satisfied, so the department's challenge could not be entertained. The appeals were dismissed on that ground.

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Issues: Whether the departmental appeals were maintainable in view of the monetary limit prescribed in the CBIC instructions.

Analysis: The disputed demand in the appeals was below the monetary threshold fixed by the CBIC instructions, as amended by the later instruction. Since the appeals did not satisfy the prescribed monetary criteria, the department's challenge could not be entertained.

Conclusion: The appeals were held to be not maintainable and were dismissed on monetary grounds.

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