Appeals Not Maintainable for Claims Under Rs. 1 Crore as Per CBEC Circulars; Binding on Revenue Authorities.

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....Maintainability of appeal - monetary limit involved in the appeal - It is thus clear from the CBEC circulars which are binding on the revenue that the monetary limit for the revenue to approach this Court in an appeal would be when the claim amount is of Rs. 1 Crore and above. Thus in respect of a claim for an amount involving Rs. 1 Crore and below would not be maintainable as per the said circulars. - HC....