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    <description>The appeal filed by the Revenue for an amount less than Rs. 10,00,000 is dismissed without delving into the case&#039;s merits due to the increased monetary limit for filing appeals in the Tribunal. Cross objections are also disposed of.</description>
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      <description>The appeal filed by the Revenue for an amount less than Rs. 10,00,000 is dismissed without delving into the case&#039;s merits due to the increased monetary limit for filing appeals in the Tribunal. Cross objections are also disposed of.</description>
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