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    <title>2019 (1) TMI 1322 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the appeal challenging the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order due to the small tax effect falling below the monetary limit set by the Ministry of Finance. The dismissal was not a validation of the Tribunal&#039;s order but a result of the minimal tax impact. Legal issues raised were left open for future consideration in more suitable cases, following the precedent of dismissing appeals with low tax effects without detailed examination, preserving the option to address legal contentions in a more appropriate context later on.</description>
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