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    <title>2024 (3) TMI 795 - SC Order</title>
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    <description>Central excise appeals were dismissed on the ground of low tax effect, as stated to be covered by the CBIC circular dated 22.08.2019. The Court recorded that the appeals would not be pursued on that basis and disposed of them accordingly. The question of law was expressly kept open, leaving the underlying legal issue undecided.</description>
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      <description>Central excise appeals were dismissed on the ground of low tax effect, as stated to be covered by the CBIC circular dated 22.08.2019. The Court recorded that the appeals would not be pursued on that basis and disposed of them accordingly. The question of law was expressly kept open, leaving the underlying legal issue undecided.</description>
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