Revision of monetary limits for departmental appeals clarifies limits are guidance; appeals must be filed only on merits. The Central Board issued an instruction revising monetary limits as guidance for filing departmental appeals and directed immediate communication to Chief Commissioners, Directors General, departmental representatives and counsels. The instruction requires strict compliance and emphasizes that the prescribed monetary limits are guiding factors only; appeal filings must result from a proper application of mind and be decided strictly on the merits to reduce unnecessary litigation.