https://www.taxtmi.com/caselaws?id=468950 An assessee's statutory appeal cannot be rejected as not maintainable on monetary-limit grounds as a routine matter; such limits may apply to revenue appeals under litigation policy, but an assessee appeal remains prima facie maintainable unless exceptional reasons are recorded. The Tribunal dismissed the appeal ex parte without hearing the assessee or giving adequate reasons, so the dismissal was unsustainable in law. The order was set aside and the matter remanded for fresh adjudication on merits in accordance with law. en-us Tue, 27 Jan 2026 00:00:00 +0530 Tue, 26 May 2026 21:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468950 An assessee's statutory appeal cannot be rejected as not maintainable on monetary-limit grounds as a routine matter; such limits may apply to revenue appeals under litigation policy, but an assessee appeal remains prima facie maintainable unless exceptional reasons are recorded. The Tribunal dismissed the appeal ex parte without hearing the assessee or giving adequate reasons, so the dismissal was unsustainable in law. The order was set aside and the matter remanded for fresh adjudication on merits in accordance with law. Case-Laws Central Excise Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468950