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    <title>2023 (2) TMI 1254 - SC Order</title>
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    <description>A civil appeal in central excise was dismissed on the Revenue&#039;s statement that the matter was covered by the low tax effect policy in Circular No. 17 of 2019 dated 08.08.2019 issued by the Department of Revenue. The Court accordingly dismissed the appeal and disposed of the pending applications. The order reflects application of the low tax effect threshold as a basis for non-prosecution of the appeal.</description>
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      <description>A civil appeal in central excise was dismissed on the Revenue&#039;s statement that the matter was covered by the low tax effect policy in Circular No. 17 of 2019 dated 08.08.2019 issued by the Department of Revenue. The Court accordingly dismissed the appeal and disposed of the pending applications. The order reflects application of the low tax effect threshold as a basis for non-prosecution of the appeal.</description>
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