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of <h1>Revenue appeal non-maintainable and dismissed under departmental litigation policy as duty falls below CBIC Rs.50 lakh threshold</h1> CESTAT Chandigarh (AT) held the appeal non-maintainable because the duty amount falls below the Rs.50 lakh threshold set by CBIC circulars, which bar ... Maintainability of appeal - Monetary limit involved in the appeal - HELD THAT:- The amount involved in the present appeal is below of the threshold limit prescribed in circulars F.No.390/Misc/30/2023-JC dated 02.11.2023 & F. No. CBIC-160390/20/2024-JC-CBEC dated 06.08.2024 issued by the CBIC wherein it is provided that if the duty amount involved is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department. The appeal of the Revenue is dismissed under Litigation Policy without going into the merits of the case. The appeal was dismissed by the Appellate Tribunal under the department's Litigation Policy because the duty amount involved falls below the threshold set by CBIC circulars. The tribunal noted the circulars F.No.390/Misc/30/2023-JC dated 02.11.2023 and F. No. CBIC-160390/20/2024-JC-CBEC dated 06.08.2024, which provide that 'if the duty amount involved is less than Rs.50 lakhs, then no appeal shall be filed before the CESTAT, and if already filed, the same will be withdrawn by the department.' Consequently, the tribunal declined to examine the merits and dismissed the Revenue's appeal under the Litigation Policy. The order was dictated and pronounced in open court.
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