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    <title>2017 (10) TMI 1370 - CESTAT NEW DELHI</title>
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    <description>An appeal was treated as not maintainable because the tax effect was below the monetary limit prescribed in the applicable Board circular governing departmental appeals. On that basis, the tribunal applied the circular to bar continuation of the appeal and dismissed it.</description>
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      <description>An appeal was treated as not maintainable because the tax effect was below the monetary limit prescribed in the applicable Board circular governing departmental appeals. On that basis, the tribunal applied the circular to bar continuation of the appeal and dismissed it.</description>
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