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    <title>2018 (10) TMI 1826 - CESTAT KOLKATA</title>
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    <description>The departmental litigation policy barred the Revenue from pursuing the appeal because the disputed amount was below the government-notified monetary threshold for filing departmental appeals. Applying the circular-based limit, the Tribunal found that the amount in dispute fell within the excluded range and dismissed the appeal solely on that basis. The operative effect is that Revenue appeals below the prescribed threshold are not to be pursued under the litigation policy.</description>
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      <description>The departmental litigation policy barred the Revenue from pursuing the appeal because the disputed amount was below the government-notified monetary threshold for filing departmental appeals. Applying the circular-based limit, the Tribunal found that the amount in dispute fell within the excluded range and dismissed the appeal solely on that basis. The operative effect is that Revenue appeals below the prescribed threshold are not to be pursued under the litigation policy.</description>
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