1. Heard Smt. Anandalakshmi Ganeshram, Ld. Assistant Commissioner for the Revenue and Shri S. Sankaravadivelu, Ld. Advocate for the respondent.
2.1 After hearing both sides, we find that the disputed tax liability in this appeal filed by the Revenue is below the monetary limit of Rs.50,00,000/- (Rupees Fifty Lakhs only) prescribed for litigation in the C.B.I.C. Instruction vide Circular in F.No. 390/Misc./30/2023-JC dated 02.11.2023. The appeal is, therefore, to be dismissed on monetary grounds without going into the merits as the amount involved is below the threshold limit for litigation specified in the Board’s Circular (supra).
2.2 We also find that no legal issues like the classification, interpretation, etc., coming under the exclusion clause of the above C.B.I.C. Circular dated 02.11.2023, are involved.
3. In view of the above, the appeal filed by the Revenue is held to be not maintainable and is, therefore, dismissed on monetary limits.
