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    <description>The High Court dismissed the appeal filed by the Revenue based on the Government&#039;s litigation policy setting a monetary limit for filing appeals. The Court found that the interest and penalty imposed were below the specified limit, making the appeal not maintainable as per the circular. The Court did not delve into the merits of the questions of law raised, emphasizing the applicability of the circular in determining the maintainability of the appeal.</description>
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      <description>The High Court dismissed the appeal filed by the Revenue based on the Government&#039;s litigation policy setting a monetary limit for filing appeals. The Court found that the interest and penalty imposed were below the specified limit, making the appeal not maintainable as per the circular. The Court did not delve into the merits of the questions of law raised, emphasizing the applicability of the circular in determining the maintainability of the appeal.</description>
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