https://www.taxtmi.com/caselaws?id=247638 Departmental appeals to High Courts are governed by the C.B.E. & C. instruction dated 20 October 2010, which bars filing where the duty involved or total revenue, including fine or penalty, is Rs. 2 lakhs or below, except in specified categories. Where the revenue effect in each appeal was below that threshold and no exception was shown to apply, the appeals were treated as non-maintainable. The practical effect is filtration of low-revenue or frivolous departmental litigation, with dismissal at the threshold without examination of the underlying merits. en-us Tue, 18 Sep 2012 00:00:00 +0530 Sat, 17 May 2014 12:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247638 Departmental appeals to High Courts are governed by the C.B.E. & C. instruction dated 20 October 2010, which bars filing where the duty involved or total revenue, including fine or penalty, is Rs. 2 lakhs or below, except in specified categories. Where the revenue effect in each appeal was below that threshold and no exception was shown to apply, the appeals were treated as non-maintainable. The practical effect is filtration of low-revenue or frivolous departmental litigation, with dismissal at the threshold without examination of the underlying merits. Case-Laws Central Excise Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247638