2004 (9) TMI 50

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....is one and the same as to whether the Appellate Tribunal is right in dismissing the appeal filed by the Revenue without considering it on the merits on the ground that the Departmental instruction bearing No. 1979 instructs that if effect involved in the appeals is less than the amount prescribed therein, no appeal need be filed before the Tribunal. As the issue involved is the correctness or oth....

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....epresentation on behalf of the respondents in T.C. (A) Nos. 100, 243 and 457 of 2004. We heard the argument of learned counsel appearing for the Revenue and also perused Instruction No. 1979, dated March 27, 2000, which reads as follows: "3. Adverse judgments relating to the following should be contested irrespective of revenue effect: (i) Where revenue audit objection in the case has been acce....