JUDGMENT Harsha Devani, J. 1. Mr. Y.N. Ravani, learned senior standing counsel has invited the attention of the court to the instruction dated 17th December, 2015 issued by the Central Board of Excise and Customs providing for monetary limits below which, appeals shall not be filed before the Tribunal, High Court and the Supreme Court. It was pointed out that the monetary limit insofar as the High Court is concerned, is Rs. 15,00,000/-, whereas in the facts of the present case, the demand is less than Rs. 15,00,000/-. The attention of the court was also invited to a subsequent instruction dated 1st January, 2016 issued by the Central Board of Excise and Customs to the effect that the instruction dated 17th December, 2015 shall also apply to pending appeals. In the aforesaid premises, the appeal is disposed of as the amount involved in the present case is less than the monetary limit prescribed for preferring an appeal before the High Court. However, in case there is any error in the computation of the demand involved or if for any reason, the instruction dated 17th December, 2015 is not applicable, it would be open for the appellant to seek revival of the appeal.