https://www.taxtmi.com/caselaws?id=345345 The High Court's low-tax-effect policy barred the departmental appeal because the duty demand was below the revised monetary limit for filing appeals. The CBEC circulars preserved exceptions for constitutional challenges, challenges to notifications or circulars, and later for classification or refund disputes of a legal or recurring nature; the 01.01.2016 instruction also applied the revised policy to pending appeals. On the materials available, the dispute was neither a classification matter nor a refund dispute, so the department could not invoke the claimed exception. The appeal was therefore treated as not maintainable under the applicable monetary-limit regime. en-us Thu, 15 Jun 2017 00:00:00 +0530 Thu, 13 Jul 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345345 The High Court's low-tax-effect policy barred the departmental appeal because the duty demand was below the revised monetary limit for filing appeals. The CBEC circulars preserved exceptions for constitutional challenges, challenges to notifications or circulars, and later for classification or refund disputes of a legal or recurring nature; the 01.01.2016 instruction also applied the revised policy to pending appeals. On the materials available, the dispute was neither a classification matter nor a refund dispute, so the department could not invoke the claimed exception. The appeal was therefore treated as not maintainable under the applicable monetary-limit regime. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345345