Appeal filing limits: Board-authorised monetary thresholds restrict departmental appeals while non-filing is not deemed acquiescence.

Section 120 authorises the Board, on the Council's recommendation, to fix monetary limits by regulations, orders or directions to regulate filing of appeals or applications by Central Tax officers; non filing under such directions does not preclude filing in other similar cases nor constitute officer acquiescence, and tribunals or courts must have regard to the circumstances of non filing when hearing subsequent appeals.

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