https://www.taxtmi.com/caselaws?id=166332 A departmental appeal was held not maintainable because the disputed duty and penalty fell below the monetary threshold fixed by the applicable circular governing appeals before the High Court. The Department remained bound by its circular instructions, and no material showed that the limit had been withdrawn or reduced. As the circular was in force when the appeal was considered, the Court did not examine the merits of the challenge and dismissed the appeal on the ground of the prescribed monetary limit. en-us Tue, 28 Aug 2012 00:00:00 +0530 Mon, 28 Dec 2015 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166332 A departmental appeal was held not maintainable because the disputed duty and penalty fell below the monetary threshold fixed by the applicable circular governing appeals before the High Court. The Department remained bound by its circular instructions, and no material showed that the limit had been withdrawn or reduced. As the circular was in force when the appeal was considered, the Court did not examine the merits of the challenge and dismissed the appeal on the ground of the prescribed monetary limit. Case-Laws Central Excise Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166332