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    <title>2016 (1) TMI 153 - CESTAT ALLAHABAD</title>
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    <description>A departmental appeal before CESTAT was found not maintainable because the tax effect fell below the monetary threshold under the applicable litigation policy. The Tribunal applied the Board&#039;s litigation instructions to pending appeals and followed the principle that such instructions continue to govern where no contrary exclusion exists. As the low tax effect bar applied, the appeal was not entertained and was dismissed without a merits review.</description>
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      <description>A departmental appeal before CESTAT was found not maintainable because the tax effect fell below the monetary threshold under the applicable litigation policy. The Tribunal applied the Board&#039;s litigation instructions to pending appeals and followed the principle that such instructions continue to govern where no contrary exclusion exists. As the low tax effect bar applied, the appeal was not entertained and was dismissed without a merits review.</description>
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