https://www.taxtmi.com/caselaws?id=351559 Departmental appeals before CESTAT were held non-maintainable where the tax effect fell below the monetary limit prescribed by the applicable administrative instruction. The instruction was treated as applying to pending appeals as well, consistent with the cited High Court view and the Board's later clarification. As a result, the Tribunal declined to entertain the appeals on merits and dismissed them solely on the ground of low tax effect, without adjudicating the underlying dispute. en-us Mon, 04 Sep 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351559 Departmental appeals before CESTAT were held non-maintainable where the tax effect fell below the monetary limit prescribed by the applicable administrative instruction. The instruction was treated as applying to pending appeals as well, consistent with the cited High Court view and the Board's later clarification. As a result, the Tribunal declined to entertain the appeals on merits and dismissed them solely on the ground of low tax effect, without adjudicating the underlying dispute. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351559