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    <title>2019 (5) TMI 990 - CESTAT KOLKATA</title>
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    <description>Departmental appeals were stated to be barred by the applicable litigation policy where the disputed duty or tax effect fell below the prescribed monetary threshold. The text notes that the appeals involved a duty demand below the limit set in the circulars, so the threshold objection applied and the appeals were dismissed on that basis. Delay in filing was separately condoned, but the operative reason for dismissal was the low tax effect under the policy.</description>
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      <description>Departmental appeals were stated to be barred by the applicable litigation policy where the disputed duty or tax effect fell below the prescribed monetary threshold. The text notes that the appeals involved a duty demand below the limit set in the circulars, so the threshold objection applied and the appeals were dismissed on that basis. Delay in filing was separately condoned, but the operative reason for dismissal was the low tax effect under the policy.</description>
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