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    <title>2025 (7) TMI 1892 - CESTAT CHANDIGARH</title>
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    <description>Appeals by the Revenue were dismissed under the litigation policy because the duty involved in each appeal was below the CBIC threshold for filing appeals before CESTAT. The circulars dated 02.11.2023 and 06.08.2024 state that where the duty amount is below Rs. 50 lakhs, no appeal should be filed before CESTAT and any pending appeal should be withdrawn. The tribunal therefore dismissed all 13 appeals without examining the merits.</description>
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      <description>Appeals by the Revenue were dismissed under the litigation policy because the duty involved in each appeal was below the CBIC threshold for filing appeals before CESTAT. The circulars dated 02.11.2023 and 06.08.2024 state that where the duty amount is below Rs. 50 lakhs, no appeal should be filed before CESTAT and any pending appeal should be withdrawn. The tribunal therefore dismissed all 13 appeals without examining the merits.</description>
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