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    <title>2016 (1) TMI 1150 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal concerning a duty amount of Rs. 1,78,445/-, below the Rs. 5 Lakhs threshold set by the Government Litigation Policy. Citing precedents from High Courts, the Tribunal held that the monetary limits in circulars apply retroactively, requiring adherence to the prescribed threshold. Consequently, the appeal was deemed not maintainable solely based on the amount involved, upholding the principles established by the High Courts and the Government Litigation Policy.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal concerning a duty amount of Rs. 1,78,445/-, below the Rs. 5 Lakhs threshold set by the Government Litigation Policy. Citing precedents from High Courts, the Tribunal held that the monetary limits in circulars apply retroactively, requiring adherence to the prescribed threshold. Consequently, the appeal was deemed not maintainable solely based on the amount involved, upholding the principles established by the High Courts and the Government Litigation Policy.</description>
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