https://www.taxtmi.com/caselaws?id=800085 Board instructions under section 131BA regulate departmental appeals before CESTAT through prescribed monetary thresholds. Appeals with tax effect below the applicable limit may be withdrawn, including pending appeals. Low tax effect constitutes a basis for treating a departmental appeal as non-maintainable. The framework concerns the Board's power to issue instructions governing the institution and continuation of departmental appeals. en-us Mon, 28 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800085 Board instructions under section 131BA regulate departmental appeals before CESTAT through prescribed monetary thresholds. Appeals with tax effect below the applicable limit may be withdrawn, including pending appeals. Low tax effect constitutes a basis for treating a departmental appeal as non-maintainable. The framework concerns the Board's power to issue instructions governing the institution and continuation of departmental appeals. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800085