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    <title>2015 (2) TMI 233 - GUJARAT HIGH COURT</title>
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    <description>Departmental tax appeals were held not maintainable where the disputed excise duty demand fell below the prescribed monetary threshold. The applicable circulars on monetary limits were treated as binding for pending matters as well, so the appeal could not proceed. Because maintainability failed on that ground, the underlying issue of duty liability on samples was not examined on merits and the appeal was dismissed.</description>
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      <title>2015 (2) TMI 233 - GUJARAT HIGH COURT</title>
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      <description>Departmental tax appeals were held not maintainable where the disputed excise duty demand fell below the prescribed monetary threshold. The applicable circulars on monetary limits were treated as binding for pending matters as well, so the appeal could not proceed. Because maintainability failed on that ground, the underlying issue of duty liability on samples was not examined on merits and the appeal was dismissed.</description>
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