https://www.taxtmi.com/caselaws?id=458263 Departmental appeals are governed by the monetary threshold in the instructions by reference to the duty or tax in dispute, not the total demand. The clarificatory paragraph indicates that the limit applies to the disputed amount alone, and interest and penalty are not to be added unless the instructions expressly provide an exception. On the stated facts, part of the demand had already been adjusted and the balance disputed amount remained below the prescribed limit, so the Revenue's appeal before the Tribunal was not maintainable. The instructions were applied to prevent low-value litigation. en-us Tue, 19 Mar 2024 00:00:00 +0530 Thu, 17 Oct 2024 20:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458263 Departmental appeals are governed by the monetary threshold in the instructions by reference to the duty or tax in dispute, not the total demand. The clarificatory paragraph indicates that the limit applies to the disputed amount alone, and interest and penalty are not to be added unless the instructions expressly provide an exception. On the stated facts, part of the demand had already been adjusted and the balance disputed amount remained below the prescribed limit, so the Revenue's appeal before the Tribunal was not maintainable. The instructions were applied to prevent low-value litigation. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458263