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    <description>The Karnataka High Court dismissed the appeals as the amount involved was below Rs. 1 crore, in accordance with the circular dated 22.08.2019. The Court emphasized the need to adhere to monetary limits unless the constitutional validity of a statute is challenged, considering the interpretation of relevant judgments, including those from the High Court of Gujarat on excise duty payment, and the application of monetary limits for appeals as per the circular and precedent.</description>
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