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    <title>2017 (12) TMI 1566 - CESTAT MUMBAI</title>
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    <description>The Board&#039;s litigation policy bars Revenue appeals before CESTAT where the duty, penalty or interest involved does not exceed Rs. 10 lakhs, subject to specified exclusions. The policy preserves appeals involving classification and refund disputes of a legal and recurring nature, but the present matter did not fall within those categories. Applying the circulars dated 17 August 2011 and 17 December 2015, the Tribunal dismissed the Revenue&#039;s appeal under the litigation restraint policy and did not examine the merits.</description>
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      <description>The Board&#039;s litigation policy bars Revenue appeals before CESTAT where the duty, penalty or interest involved does not exceed Rs. 10 lakhs, subject to specified exclusions. The policy preserves appeals involving classification and refund disputes of a legal and recurring nature, but the present matter did not fall within those categories. Applying the circulars dated 17 August 2011 and 17 December 2015, the Tribunal dismissed the Revenue&#039;s appeal under the litigation restraint policy and did not examine the merits.</description>
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