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<h1>Monetary threshold and no substantial question of law led to dismissal of the appeal.</h1> An appeal was not entertained because the amount in dispute was below the monetary threshold of Rs. 2 crores prescribed by the applicable circular dated ... Monetary limit for departmental appeals - prescribed by the circular - Substantial question of law. Monetary limit for departmental appeals - Substantial question of law - HELD THAT:- The Court, on perusal of the adjudication order and the Tribunal's order, found that the amount involved was below the monetary threshold prescribed in the circular dated 06.08.2024 for filing departmental appeals. The Court further held that, even on merits, the Tribunal's order did not give rise to any substantial question of law. On that basis, the appeal was not entertained. The appeal and the connected application were dismissed. Final Conclusion: The High Court dismissed the Revenue's appeal, holding that the amount involved was below the prescribed monetary limit and that no substantial question of law arose from the Tribunal's order. Issues: Whether the appeal warranted interference in view of the monetary limit prescribed by the applicable circular and the absence of any substantial question of law.Analysis: The amount involved was found to be below the monetary threshold of Rs. 2 crores prescribed by the circular dated 06.08.2024. The Court further found that no substantial question of law arose from the Tribunal's order, and therefore no basis existed for entertaining the appeal.Conclusion: The appeal was not entertained and stood dismissed.
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