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    <title>2019 (4) TMI 1211 - CESTAT KOLKATA</title>
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    <description>Revenue appeals were dismissed under the prevailing litigation policy because the disputed duty fell below the prescribed monetary threshold. Applying the Government&#039;s circulars on low tax effect, CESTAT Kolkata held that the appeals did not merit adjudication on merits and were therefore not maintainable for substantive consideration. The operative effect was dismissal of the appeals solely on the basis of the monetary limit under the litigation policy.</description>
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      <description>Revenue appeals were dismissed under the prevailing litigation policy because the disputed duty fell below the prescribed monetary threshold. Applying the Government&#039;s circulars on low tax effect, CESTAT Kolkata held that the appeals did not merit adjudication on merits and were therefore not maintainable for substantive consideration. The operative effect was dismissal of the appeals solely on the basis of the monetary limit under the litigation policy.</description>
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