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    <title>2015 (9) TMI 513 - MADRAS HIGH COURT</title>
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    <description>Departmental appeals are barred where the Board&#039;s monetary limit for filing such appeals is not met. The Madras High Court held that, because the redemption fine and penalty as reduced by the Commissioner (Appeals) fell below the prescribed threshold, the departmental appeal could not be entertained. The Court confined itself to the preliminary objection on maintainability and did not examine the merits of the questions of law.</description>
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      <description>Departmental appeals are barred where the Board&#039;s monetary limit for filing such appeals is not met. The Madras High Court held that, because the redemption fine and penalty as reduced by the Commissioner (Appeals) fell below the prescribed threshold, the departmental appeal could not be entertained. The Court confined itself to the preliminary objection on maintainability and did not examine the merits of the questions of law.</description>
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