https://www.taxtmi.com/caselaws?id=170200 Departmental circulars fixing monetary limits for filing appeals are binding on the revenue, and an appeal below the prescribed threshold is not maintainable. The Gujarat High Court applied the Board's circulars on tax effect and held that, because the disputed amount was below the applicable limit, the departmental appeal should not have been filed or entertained. The Court therefore dismissed the appeal without examining the substantial questions of law or the merits of the refund dispute. en-us Tue, 10 Jul 2012 00:00:00 +0530 Tue, 19 May 2015 14:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170200 Departmental circulars fixing monetary limits for filing appeals are binding on the revenue, and an appeal below the prescribed threshold is not maintainable. The Gujarat High Court applied the Board's circulars on tax effect and held that, because the disputed amount was below the applicable limit, the departmental appeal should not have been filed or entertained. The Court therefore dismissed the appeal without examining the substantial questions of law or the merits of the refund dispute. Case-Laws Central Excise Tue, 10 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170200