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    <description>The appeal was found to fall below the monetary threshold in CBIC litigation circulars, which state that no appeal should be filed before CESTAT where the duty amount involved is less than Rs. 50 lakhs and pending appeals should be withdrawn. Revenue&#039;s appeal was dismissed under the litigation policy without examination of the merits.</description>
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      <description>The appeal was found to fall below the monetary threshold in CBIC litigation circulars, which state that no appeal should be filed before CESTAT where the duty amount involved is less than Rs. 50 lakhs and pending appeals should be withdrawn. Revenue&#039;s appeal was dismissed under the litigation policy without examination of the merits.</description>
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