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    <title>2013 (4) TMI 76 - GUJARAT HIGH COURT</title>
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    <description>A departmental appeal below the revised monetary limit for High Court appeals was held not maintainable because the Board&#039;s circular fixing the threshold was in force when the matter came up for admission. The court treated the circular as binding on the Department and held that it could not disregard its own instructions. As the duty demand was below the prescribed limit, the appeal was dismissed without any need to decide the substantive questions of law.</description>
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      <title>2013 (4) TMI 76 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=221880</link>
      <description>A departmental appeal below the revised monetary limit for High Court appeals was held not maintainable because the Board&#039;s circular fixing the threshold was in force when the matter came up for admission. The court treated the circular as binding on the Department and held that it could not disregard its own instructions. As the duty demand was below the prescribed limit, the appeal was dismissed without any need to decide the substantive questions of law.</description>
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      <pubDate>Tue, 10 Jul 2012 00:00:00 +0530</pubDate>
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