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    <title>2024 (7) TMI 200 - CESTAT CHANDIGARH</title>
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    <description>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that appeals involving duty amounts below Rs. 50 lakhs shall not be filed before CESTAT, and if already filed, must be withdrawn. The duty amount in this case fell below the prescribed threshold. The tribunal referenced Bombay HC precedent supporting disposal of appeals below monetary limits. Respondent&#039;s counsel raised no objection to dismissal on these grounds. The appeal was dismissed for non-compliance with CBIC instructions regarding minimum monetary thresholds for litigation.</description>
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    <pubDate>Tue, 25 Jun 2024 00:00:00 +0530</pubDate>
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      <description>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that appeals involving duty amounts below Rs. 50 lakhs shall not be filed before CESTAT, and if already filed, must be withdrawn. The duty amount in this case fell below the prescribed threshold. The tribunal referenced Bombay HC precedent supporting disposal of appeals below monetary limits. Respondent&#039;s counsel raised no objection to dismissal on these grounds. The appeal was dismissed for non-compliance with CBIC instructions regarding minimum monetary thresholds for litigation.</description>
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