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    <title>2024 (6) TMI 1187 - CESTAT CHANDIGARH</title>
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    <description>The CESTAT Chandigarh dismissed a departmental appeal as non-maintainable due to monetary threshold limits. The CBIC circular dated 02.11.2023 prescribed that appeals involving duty amounts below Rs.50 lakhs should not be filed before CESTAT, and if already filed, must be withdrawn. Since the duty amount in this case fell below the prescribed threshold, the appeal was dismissed following the Board&#039;s instructions. The respondent&#039;s counsel raised no objection to this disposal method.</description>
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      <description>The CESTAT Chandigarh dismissed a departmental appeal as non-maintainable due to monetary threshold limits. The CBIC circular dated 02.11.2023 prescribed that appeals involving duty amounts below Rs.50 lakhs should not be filed before CESTAT, and if already filed, must be withdrawn. Since the duty amount in this case fell below the prescribed threshold, the appeal was dismissed following the Board&#039;s instructions. The respondent&#039;s counsel raised no objection to this disposal method.</description>
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