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    <title>2019 (5) TMI 332 - CESTAT KOLKATA</title>
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    <description>Departmental appeals are barred under the applicable litigation policy where the disputed tax effect is below the prescribed monetary threshold. Applying the government circulars governing departmental litigation, the Tribunal noted that the disputed duty was under the limit of Rs. 10 lakhs and therefore the Revenue&#039;s appeal could not be entertained on merits. The connected stay petition was also disposed of, reflecting that the appeal did not survive once the tax effect fell below the threshold fixed for litigation management.</description>
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      <description>Departmental appeals are barred under the applicable litigation policy where the disputed tax effect is below the prescribed monetary threshold. Applying the government circulars governing departmental litigation, the Tribunal noted that the disputed duty was under the limit of Rs. 10 lakhs and therefore the Revenue&#039;s appeal could not be entertained on merits. The connected stay petition was also disposed of, reflecting that the appeal did not survive once the tax effect fell below the threshold fixed for litigation management.</description>
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