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    <title>2018 (12) TMI 1934 - CESTAT KOLKATA</title>
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    <description>The Tribunal applied the litigation policy monetary limit and held that a revenue appeal involving tax effect below the prescribed threshold was not maintainable. It also noted that the matter fell within the exclusion clause under the National Litigation Policy as then in force, and that the later deletion of that clause did not change the policy framework considered for maintainability. On that basis, the appeal could not be entertained on merits and was dismissed.</description>
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      <description>The Tribunal applied the litigation policy monetary limit and held that a revenue appeal involving tax effect below the prescribed threshold was not maintainable. It also noted that the matter fell within the exclusion clause under the National Litigation Policy as then in force, and that the later deletion of that clause did not change the policy framework considered for maintainability. On that basis, the appeal could not be entertained on merits and was dismissed.</description>
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