Monetary threshold under litigation policy bars Revenue appeal and leads to dismissal of the connected stay application.

The appeal was not entertained because the amount involved fell below the monetary threshold prescribed in the Board's instruction and the National Litigation Policy. On that basis, the Revenue's challenge was dismissed, and the connected stay application was treated as routine and disposed of accordingly.

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Issues: Whether the appeal and the connected stay application were liable to be dismissed in view of the monetary limit prescribed under the Board's instruction and the National Litigation Policy.

Analysis: The amount involved was below the notified monetary threshold of Rs. 10 lakhs. On that basis, the matter attracted the National Litigation Policy, and the Revenue's challenge was not entertained. The stay application was treated as routine and mechanical and was also dismissed.

Conclusion: The appeal was dismissed and the stay application was disposed of accordingly.

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