https://www.taxtmi.com/caselaws?id=328233 Appeals were disposed of where the tax effect fell below the prescribed monetary threshold for filing before the High Court. The later CBDT instruction was treated as applicable to pending appeals as well, so the low-tax-effect policy operated on the existing matter. The disposal was expressly without prejudice to revival if the demand computation was found erroneous or if the instruction was held inapplicable. The operative effect was that the appeal did not proceed on merits because the monetary limit instructions barred continuation at that stage. en-us Fri, 01 Apr 2016 00:00:00 +0530 Mon, 30 May 2016 15:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328233 Appeals were disposed of where the tax effect fell below the prescribed monetary threshold for filing before the High Court. The later CBDT instruction was treated as applicable to pending appeals as well, so the low-tax-effect policy operated on the existing matter. The disposal was expressly without prejudice to revival if the demand computation was found erroneous or if the instruction was held inapplicable. The operative effect was that the appeal did not proceed on merits because the monetary limit instructions barred continuation at that stage. Case-Laws Central Excise Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328233