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    <description>The court dismissed all appeals as not pressed due to monetary limits below Rs. 15 lakhs for High Courts, in line with circulars by the Central Board of Excise &amp;amp; Customs. The judgment allowed examination of substantial legal questions in future proceedings and permitted the Revenue to seek order recall if falling within circular exceptions. Compliance with specified monetary thresholds for appeals was emphasized, ensuring adherence to circular guidelines.</description>
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