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    <title>2018 (8) TMI 1504 - CESTAT CHANDIGARH</title>
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    <description>Revenue appeals were found not maintainable because the disputed amount was below the prescribed monetary limit under the litigation policy and the valuation dispute did not raise any substantial question of law. The assessee&#039;s appeal was also declined, as the disputed amount of Rs. 44,609 was below the statutory threshold for entertainment under the proviso to Section 35B of the Central Excise Act, 1944. Both appeals were therefore dismissed on maintainability grounds arising from monetary limits.</description>
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      <description>Revenue appeals were found not maintainable because the disputed amount was below the prescribed monetary limit under the litigation policy and the valuation dispute did not raise any substantial question of law. The assessee&#039;s appeal was also declined, as the disputed amount of Rs. 44,609 was below the statutory threshold for entertainment under the proviso to Section 35B of the Central Excise Act, 1944. Both appeals were therefore dismissed on maintainability grounds arising from monetary limits.</description>
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