ORDER : M.R. Shah, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 13th October 2016 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad [hereinafter referred to as, "the CESTAT"] passed in Appeal No. E/11791/2013, the Revenue has preferred the present Tax Appeal. 2. It is not in dispute that the amount involved in the present Appeal is Rs. 19,59,501/- i.e., less than Rs. 20 lakhs i.e., the monetary limit prescribed by the Central Board of Excise & Customs under Instructions dated 30th December 2016. It is also not in dispute that by a subsequent communication dated 8th February 2017, it is made clear that the monetary limit of Rs. 20 lakhs will apply to all the pending appeals also. 3. Under the circumstances, considering the Central Board of Excise & Customs instruction No. 390/Misc./163/2010-JC/Pt dated 30th December 2016 read with subsequent communication dated 8th February 2017, as the amount involved in the present Appeal is less than the monetary limit fixed by the CBES to prefer appeal before the High Court i.e., Rs. 20 lakhs, the present Tax Appeal is not entertained on the aforesaid ground alone. Consequently, the same is dismissed, however, the question of law; if any, is kept open to be decided in appropriate case. 4. Present Tax Appeal stands dismissed with the above observations. 5. In view of dismissal of Tax Appeal, OJCA No. 137 of 2017 stands disposed of.