Monetary thresholds for appeals restrict departmental litigation and require recorded non-appeals and a central database. Departmental appeals in indirect tax matters are limited by prescribed monetary thresholds: Tribunal appeals are barred where the duty involved falls at or below the lower threshold and High Court appeals are barred where the duty involved falls at or below the higher threshold, with the duty being the decisive element. Adverse decisions on constitutional validity, invalidation of notifications/instructions/orders/circulars, or accepted audit objections must be contested regardless of amount. When appeals are not filed solely due to monetary limits, Commissioners must record the non-appeal and such decisions are not departmental precedent; a database of such orders must be maintained and reported using prescribed proforma.