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    <title>2015 (7) TMI 345 - MADRAS HIGH COURT</title>
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    <description>Revenue appeals were held not maintainable because the Board&#039;s litigation policy fixed a monetary limit of Rs. 2,00,000 for High Court appeals, and the duty demand with penalty fell below that threshold. The appellate authorities had also found that the assessee had not wrongly availed credit, leaving the dispute as one of fact rather than a substantial legal question. On that basis, the appeals were dismissed.</description>
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      <description>Revenue appeals were held not maintainable because the Board&#039;s litigation policy fixed a monetary limit of Rs. 2,00,000 for High Court appeals, and the duty demand with penalty fell below that threshold. The appellate authorities had also found that the assessee had not wrongly availed credit, leaving the dispute as one of fact rather than a substantial legal question. On that basis, the appeals were dismissed.</description>
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