Appeal not to be filed in certain cases :

In keeping with the spirit of the National Litigation Policy, Section 92 empowers the CBEC (Center) or the State Government to issue (on the recommendation of the Council) orders fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of departmental appeals. In essence, this means that the
department will ordinarily not file appeals in cases involving amounts below the specified monetary limits.

Where in pursuance of such orders the department has not filed an appeal against any decision or order, it shall not preclude the department from filing appeal in any other case involving the same or similar issues or questions of law.

It is also provided that notwithstanding the fact that no appeal has been filed by the department in accordance with such monetary-limit policy, no party shall contend that the department has acquiesced in the decision on the disputed issue by not filing an appeal.

The Tribunal or court hearing such appeal shall have regard to the circumstances under which appeal was not filed by the department in pursuance of such monetarylimit policy. (In other words, such cases will not form a binding precedent).