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    <title>2018 (8) TMI 1512 - CESTAT CHENNAI</title>
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    <description>The Revenue&#039;s appeal was treated as barred by the monetary limit policy because the tax effect was below the prescribed threshold for filing appeals before the Tribunal. A subsequent clarification extended the same instruction to pending appeals before the High Court and CESTAT, so the matter did not require examination on merits. The appeal was therefore dismissed as not maintainable on account of the low tax effect.</description>
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      <description>The Revenue&#039;s appeal was treated as barred by the monetary limit policy because the tax effect was below the prescribed threshold for filing appeals before the Tribunal. A subsequent clarification extended the same instruction to pending appeals before the High Court and CESTAT, so the matter did not require examination on merits. The appeal was therefore dismissed as not maintainable on account of the low tax effect.</description>
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