Monetary limit prevalent when appeal came up before HC was to be considered to decide maintainabilit

Excise & Customs : Monetary limit for filing appeal, as prevalent on date when appeal comes up for consideration of High Court, is applicable; hence, where appeal filed on 1-4-2011 came up for consideration of High Court on 11-12-2011, monetary limit for filing appeal as revised vide Circular dated 17-8-2011 was applicable thereto