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    <description>Revenue appeals before the Tribunal are barred under the litigation policy where the duty, penalty, or interest in dispute does not exceed the prescribed monetary threshold, unless the matter falls within recognised exceptions such as classification, refund, or another issue of legal and recurring nature. On the stated facts, the amount in dispute was below the threshold and no exception applied, so the departmental appeal was treated as not maintainable and dismissed without examination of the merits.</description>
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