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    <title>2016 (2) TMI 1166 - CESTAT MUMBAI</title>
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    <description>Revenue appeals falling below the applicable monetary threshold under the prevailing litigation policy are not to be pursued on merits. The Tribunal applied the Board&#039;s circular clarifying that the enhanced limit also governed pending matters, and where departmental withdrawal instructions were on record, the appeals were treated as withdrawn. In the remaining matters, the appeals were dismissed on the basis of the revised monetary limit without examination of the substantive tax issues.</description>
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      <description>Revenue appeals falling below the applicable monetary threshold under the prevailing litigation policy are not to be pursued on merits. The Tribunal applied the Board&#039;s circular clarifying that the enhanced limit also governed pending matters, and where departmental withdrawal instructions were on record, the appeals were treated as withdrawn. In the remaining matters, the appeals were dismissed on the basis of the revised monetary limit without examination of the substantive tax issues.</description>
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