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    <title>2015 (9) TMI 513 - MADRAS HIGH COURT</title>
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    <description>The High Court held that the appeal by the Department was not maintainable as the redemption fine and penalty amounts were below the Rs. 2 Lakhs monetary limit set by a Board Circular. The Court dismissed the appeal without addressing the substantive legal issues, upholding the applicability of the monetary limit in this case. As a result, the appeal was rejected, and no costs were awarded.</description>
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      <title>2015 (9) TMI 513 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=263845</link>
      <description>The High Court held that the appeal by the Department was not maintainable as the redemption fine and penalty amounts were below the Rs. 2 Lakhs monetary limit set by a Board Circular. The Court dismissed the appeal without addressing the substantive legal issues, upholding the applicability of the monetary limit in this case. As a result, the appeal was rejected, and no costs were awarded.</description>
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