https://www.taxtmi.com/caselaws?id=254108 Board monetary-limit instructions governing departmental appeals were applied to both filing and continuation of appeals, and their benefit was held not to depend on the date of decision. The Tribunal noted that the disputed duty and penalty fell below the prescribed threshold, so the Revenue's appeal was not maintainable. A later circular clarifying that dismissal for low tax effect would not bar the Department from contesting the issue in other proceedings did not displace the monetary limit for the present appeal. The appeal was dismissed on that basis. en-us Tue, 15 Jul 2014 00:00:00 +0530 Fri, 12 Dec 2014 09:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254108 Board monetary-limit instructions governing departmental appeals were applied to both filing and continuation of appeals, and their benefit was held not to depend on the date of decision. The Tribunal noted that the disputed duty and penalty fell below the prescribed threshold, so the Revenue's appeal was not maintainable. A later circular clarifying that dismissal for low tax effect would not bar the Department from contesting the issue in other proceedings did not displace the monetary limit for the present appeal. The appeal was dismissed on that basis. Case-Laws Central Excise Tue, 15 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254108