https://www.taxtmi.com/caselaws?id=796791 Section 131BA permits Board instructions regulating the filing of departmental appeals, including prescribed monetary thresholds before CESTAT and withdrawal of pending appeals below those limits. Low tax effect may therefore render a departmental appeal unsuitable for pursuit under applicable instructions. The material also addresses delayed appeals, indicating that substantial delay without a satisfactory explanation may prevent consideration. A CBIC circular dated 2 November 2023 is identified as prescribing the relevant monetary threshold for the appeals concerned. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796791 Section 131BA permits Board instructions regulating the filing of departmental appeals, including prescribed monetary thresholds before CESTAT and withdrawal of pending appeals below those limits. Low tax effect may therefore render a departmental appeal unsuitable for pursuit under applicable instructions. The material also addresses delayed appeals, indicating that substantial delay without a satisfactory explanation may prevent consideration. A CBIC circular dated 2 November 2023 is identified as prescribing the relevant monetary threshold for the appeals concerned. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796791