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    <title>2015 (9) TMI 299 - GUJARAT HIGH COURT</title>
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    <description>A tax appeal involving duty below the prescribed monetary limit was treated as not maintainable because the governing circular applied to pending appeals as well. The Gujarat High Court followed its earlier Division Bench view that appeals falling below the threshold could not be entertained under the circular dated 17-8-2011. On that basis, the appeal was dismissed for lack of maintainability.</description>
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      <description>A tax appeal involving duty below the prescribed monetary limit was treated as not maintainable because the governing circular applied to pending appeals as well. The Gujarat High Court followed its earlier Division Bench view that appeals falling below the threshold could not be entertained under the circular dated 17-8-2011. On that basis, the appeal was dismissed for lack of maintainability.</description>
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