https://www.taxtmi.com/article/detailed?id=6580 The Board prescribes a monetary threshold for filing appeals to the Supreme Court, applied to the disputed duty (including refund cases and audit protective demands) and excluding revision applications before the Joint Secretary; litigation may continue if penalty or interest alone exceeds the limit. A subsequent Board clarification requires compliance before filing SLPs. Several reported appeals by revenue were not pursued at the Supreme Court where the tax effect was negligible, illustrating the threshold's operational impact. en-us Tue, 15 Dec 2015 06:17:36 +0530 Tue, 15 Dec 2015 06:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6580 The Board prescribes a monetary threshold for filing appeals to the Supreme Court, applied to the disputed duty (including refund cases and audit protective demands) and excluding revision applications before the Joint Secretary; litigation may continue if penalty or interest alone exceeds the limit. A subsequent Board clarification requires compliance before filing SLPs. Several reported appeals by revenue were not pursued at the Supreme Court where the tax effect was negligible, illustrating the threshold's operational impact. Articles Central Excise Tue, 15 Dec 2015 06:17:36 +0530 https://www.taxtmi.com/article/detailed?id=6580