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    <title>2026 (5) TMI 1825 - CESTAT KOLKATA</title>
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    <description>The CESTAT noted that the revenue appeal involved an amount below the Rs. 50 lakh monetary limit prescribed in Board Instruction F.No.390/Misc./116/2017-JC dated 22 August 2019. Applying the National Litigation Policy, it dismissed the appeal on maintainability grounds without entering the merits of the excise dispute. The operative point is that departmental appeals falling below the notified threshold are not to be pursued, and the litigation is disposed of accordingly.</description>
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      <title>2026 (5) TMI 1825 - CESTAT KOLKATA</title>
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      <description>The CESTAT noted that the revenue appeal involved an amount below the Rs. 50 lakh monetary limit prescribed in Board Instruction F.No.390/Misc./116/2017-JC dated 22 August 2019. Applying the National Litigation Policy, it dismissed the appeal on maintainability grounds without entering the merits of the excise dispute. The operative point is that departmental appeals falling below the notified threshold are not to be pursued, and the litigation is disposed of accordingly.</description>
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