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Issues: Whether the revenue's appeal was barred by the low tax effect prescribed by Circular No. 3/2018 dated 11.07.2018 and therefore liable to be dismissed in limine.
Analysis: The tax effect in dispute was below the monetary threshold prescribed for departmental appeals. No exception to the circular was shown to apply. The circular was held applicable retrospectively to pending appeals as well.
Conclusion: The appeal was dismissed in limine as not maintainable on account of low tax effect, without examination of the merits.
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