https://www.taxtmi.com/caselaws?id=463645 Appeals before CESTAT are not to be pursued where the tax effect falls below the monetary threshold prescribed by the CBIC under its litigation instructions aligned with the National Litigation Policy. In such cases, the appeal need not be examined on merits, and the proper course is to decline entertainment of the matter. Here, the amounts in dispute were below the applicable limit, so the appeal was not entertained and was disposed of on account of low tax effect. en-us Thu, 07 Nov 2024 00:00:00 +0530 Wed, 10 Sep 2025 12:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463645 Appeals before CESTAT are not to be pursued where the tax effect falls below the monetary threshold prescribed by the CBIC under its litigation instructions aligned with the National Litigation Policy. In such cases, the appeal need not be examined on merits, and the proper course is to decline entertainment of the matter. Here, the amounts in dispute were below the applicable limit, so the appeal was not entertained and was disposed of on account of low tax effect. Case-Laws Customs Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463645