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    <title>2016 (6) TMI 152 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the maintainability of the appeal filed by the Revenue, citing legal precedents and the decision of the High Court of Chattisgarh. The appeal was deemed valid despite challenges regarding proper authorization under Section 35 B(2) of the Central Excise Act, 1944. The Tribunal also considered the Government&#039;s amended litigation policy, leading to the dismissal of the appeal based on the threshold amount involved.</description>
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