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    <title>2013 (1) TMI 118 - CESTAT Ahmedabad</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, following the High Court&#039;s ruling that the Department must adhere to its Circulars. The appeal was rejected as the amount involved was below the specified limit in the Circular dated 17.08.2011. The Tribunal emphasized the significance of complying with Circulars and upheld the legal principle established by the High Court, leaving legal questions open for future cases.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, following the High Court&#039;s ruling that the Department must adhere to its Circulars. The appeal was rejected as the amount involved was below the specified limit in the Circular dated 17.08.2011. The Tribunal emphasized the significance of complying with Circulars and upheld the legal principle established by the High Court, leaving legal questions open for future cases.</description>
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