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    <title>2023 (6) TMI 1078 - BOMBAY HIGH COURT</title>
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    <description>The Court found that the appeal challenging the Impugned Order passed by CESTAT, Mumbai was not maintainable due to the monetary limit set by circulars issued by the Central Board of Excise &amp;amp; Customs. As the claim amount was below Rs. 1 Crore, the Court concluded that the appeal did not deserve adjudication and disposed of the case with no costs incurred.</description>
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