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<h1>Monetary appeal thresholds limit departmental litigation, preventing filing below prescribed limits and mandating withdrawals and reporting.</h1> Fixation of monetary limits prevents the Department from filing appeals in legacy Central Excise and Service Tax matters before CESTAT, High Courts and the Supreme Court where demands fall below prescribed thresholds. The instruction applies to pending cases; withdrawal follows existing practice and earlier terms, except that issues involving a substantial question of law will be contested regardless. Field formations must report withdrawal status monthly via Tables P and P-1 in the Monthly Performance Report and keep a separate register for Board perusal.