1895/1992.

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..... involving disputed demand of Rs.2 lakhs and above. This weightage was applicable to appeals (including Central Circles appeals) relating to assessments, and penalties for concealment only. The weightage was not allowable if the order appealed against was set aside. Subsequently, a weightage of 1 1/2 units was allowed for appeals involving demand between Rs.1 lakh to Rs. 2 lakhs w.e.f. 1.1.90 vide .....

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..... als involving disputed demand above Rs. 2 lakhs but upto Rs.1 crore a weightage of three units will be allowed. For appeals with disputed demand above Rs.1 crore, a weightage of 4 units(instead of 3 at present) will be allowed. The above revision in weightage will be applicable in respect of appeals decided after 1.8.92. The other norms as laid down in Board's Instructions No.1819 of 15.5.89 will .....

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