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    <title>2020 (1) TMI 803 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the departmental appeal under Section 35G of the Central Excise Act was not maintainable because it fell below the monetary limit prescribed by the Ministry of Finance Instruction dated 22 August 2019, and the Department did not dispute that limit. It further held that the exception for matters involving a substantial question of law did not apply, since the proceedings did not involve a challenge to constitutional validity or to the legality or vires of any Notification, Instruction, Order or Circular. The appeal was therefore disposed of as not maintainable, while the earlier framed substantial question of law was left open for adjudication in an appropriate appeal.</description>
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      <title>2020 (1) TMI 803 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=391190</link>
      <description>The High Court held that the departmental appeal under Section 35G of the Central Excise Act was not maintainable because it fell below the monetary limit prescribed by the Ministry of Finance Instruction dated 22 August 2019, and the Department did not dispute that limit. It further held that the exception for matters involving a substantial question of law did not apply, since the proceedings did not involve a challenge to constitutional validity or to the legality or vires of any Notification, Instruction, Order or Circular. The appeal was therefore disposed of as not maintainable, while the earlier framed substantial question of law was left open for adjudication in an appropriate appeal.</description>
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