https://www.taxtmi.com/caselaws?id=339142 Classification disputes of a recurring nature were treated as falling within the litigation-policy exception to the monetary limit, so the departmental instruction against pursuing low-value appeals did not apply. Where the assessee's activity was continuing and the issue concerned classification rather than a purely monetary claim, the prior summary dismissal was regarded as a patent mistake apparent from the record. The restoration application was therefore allowed, and the appeal was restored to its original number for decision on merits. en-us Fri, 22 Jul 2016 00:00:00 +0530 Mon, 20 Feb 2017 00:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339142 Classification disputes of a recurring nature were treated as falling within the litigation-policy exception to the monetary limit, so the departmental instruction against pursuing low-value appeals did not apply. Where the assessee's activity was continuing and the issue concerned classification rather than a purely monetary claim, the prior summary dismissal was regarded as a patent mistake apparent from the record. The restoration application was therefore allowed, and the appeal was restored to its original number for decision on merits. Case-Laws Service Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339142