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<h1>Dismissal of Revenue's Appeal for Duty Demand by CESTAT Chandigarh based on CBEC's Rs. 10 Lakh Appeal Limit</h1> <h3>C.C.E., Delhi IV. Versus Venus Industrial Corporation (P) LTD.</h3> C.C.E., Delhi IV. Versus Venus Industrial Corporation (P) LTD. - TMI The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue's appeal against the order dropping duty demand by the Commissioner (Appeals) Central Excise, Delhi-I. The dismissal was based on the CBEC's instructions setting a monetary limit of Rs. 10 Lakhs for filing appeals, which also applies to pending appeals as per decisions by High Courts of Madras, Karnataka, and Gujarat.