https://www.taxtmi.com/caselaws?id=265408 The Tribunal's refusal to entertain an appeal on the basis of the Board circular's monetary limit was upheld because the decisive factor was the date of filing of the appeal, not the period to which the underlying dispute related. Where the circular was already in force when the appeal was preferred, the monetary threshold applied, and the appeal could be rejected on that ground. The ruling therefore confirms that the operative date for applying the circular is the filing date of the appeal, even if the dispute concerns an earlier assessment period. en-us Wed, 23 Jul 2014 00:00:00 +0530 Wed, 07 Oct 2015 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265408 The Tribunal's refusal to entertain an appeal on the basis of the Board circular's monetary limit was upheld because the decisive factor was the date of filing of the appeal, not the period to which the underlying dispute related. Where the circular was already in force when the appeal was preferred, the monetary threshold applied, and the appeal could be rejected on that ground. The ruling therefore confirms that the operative date for applying the circular is the filing date of the appeal, even if the dispute concerns an earlier assessment period. Case-Laws Central Excise Wed, 23 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265408