Monetary thresholds for departmental appeals limit filing to reduce government litigation and restrict precedent effect in indirect tax matters. The Board directs that appeals shall not be filed by the Department in the appellate tribunal or in High Courts when the duty involved falls below prescribed monetary thresholds, with duty being decisive irrespective of associated penalties; exceptions require contesting adverse rulings on constitutional validity, illegal notifications or where audit objections are accepted. Commissioners must record non-appeal decisions as being due to monetary limits and create a database of such orders for monthly reporting and posting.