https://www.taxtmi.com/caselaws?id=754579 CBIC instructions dated 02.11.2023, issued to regulate filing and pursuit of appeals before the Tribunal, fixed a monetary limit of Rs. 50 lakh. Where the duty involved in each appeal was below that threshold, the instructions were treated as binding on the Department and the appeals were held not maintainable. The Tribunal also noted that the instructions contemplated withdrawal of pending cases falling below the prescribed limit. The merits of the reassessment were not examined because the appeals failed on low tax effect. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754579 CBIC instructions dated 02.11.2023, issued to regulate filing and pursuit of appeals before the Tribunal, fixed a monetary limit of Rs. 50 lakh. Where the duty involved in each appeal was below that threshold, the instructions were treated as binding on the Department and the appeals were held not maintainable. The Tribunal also noted that the instructions contemplated withdrawal of pending cases falling below the prescribed limit. The merits of the reassessment were not examined because the appeals failed on low tax effect. Case-Laws Customs Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754579