https://www.taxtmi.com/caselaws?id=790589 Departmental appeals governed by a monetary-limit instruction must be tested year-wise where the tax effect is assessed separately for each assessment year. A demand that is time-barred under the extended limitation framework in section 73(1) of the Finance Act, 1994 cannot be clubbed with valid demands from other years to satisfy the threshold for High Court maintainability. After excluding the barred component, the surviving tax effect fell below the prescribed limit, so the appeal could not be entertained on aggregation grounds and was dismissed. en-us Wed, 22 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790589 Departmental appeals governed by a monetary-limit instruction must be tested year-wise where the tax effect is assessed separately for each assessment year. A demand that is time-barred under the extended limitation framework in section 73(1) of the Finance Act, 1994 cannot be clubbed with valid demands from other years to satisfy the threshold for High Court maintainability. After excluding the barred component, the surviving tax effect fell below the prescribed limit, so the appeal could not be entertained on aggregation grounds and was dismissed. Case-Laws Central Excise Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790589