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    <title>2018 (2) TMI 707 - CESTAT, MUMBAI</title>
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    <description>Departmental appeals are not to be pursued where the tax effect is below the monetary limit prescribed by the litigation policy circular. On the facts stated, the demand was only Rs. 25,000 against a threshold of Rs. 10 lakhs, so the appeal fell within the low tax effect bar under the Board&#039;s circular dated 17 December 2015 and the national litigation policy. The appeal was therefore treated as not maintainable and dismissed in limine.</description>
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      <description>Departmental appeals are not to be pursued where the tax effect is below the monetary limit prescribed by the litigation policy circular. On the facts stated, the demand was only Rs. 25,000 against a threshold of Rs. 10 lakhs, so the appeal fell within the low tax effect bar under the Board&#039;s circular dated 17 December 2015 and the national litigation policy. The appeal was therefore treated as not maintainable and dismissed in limine.</description>
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