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    <title>2016 (2) TMI 955 - MADRAS HIGH COURT</title>
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    <description>Departmental appeal was withdrawn pursuant to Central Board of Excise &amp; Customs instructions because the monetary limit fell below the prescribed threshold, and the court recorded the appeal as dismissed as withdrawn. Liberty was granted to revive the appeal within twelve weeks if the withdrawal was inadvertent or if the case falls within an exception under the relevant Board instructions. The order did not decide the merits and expressly left any substantive questions of law open for consideration in appropriate future cases.</description>
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      <description>Departmental appeal was withdrawn pursuant to Central Board of Excise &amp; Customs instructions because the monetary limit fell below the prescribed threshold, and the court recorded the appeal as dismissed as withdrawn. Liberty was granted to revive the appeal within twelve weeks if the withdrawal was inadvertent or if the case falls within an exception under the relevant Board instructions. The order did not decide the merits and expressly left any substantive questions of law open for consideration in appropriate future cases.</description>
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