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    <title>Is the Assistant Commissioner of CGST and Central Excise not bound by CBIC Circular?.</title>
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    <description>Revenue appeals in GST matters are subject to CBIC monetary thresholds intended to restrict unnecessary litigation. Appeals should generally be pursued only where the stipulated amount is exceeded or the issue has substantial, recurring or cascading revenue consequences. The residual &quot;any other issue&quot; ground requires prudent and limited use. Non-filing under the monetary-limit policy neither constitutes acquiescence nor gives the unappealed matter precedent value. Compliance with these limits is presented as a preliminary objection to sub-threshold departmental appeals.</description>
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      <title>Is the Assistant Commissioner of CGST and Central Excise not bound by CBIC Circular?.</title>
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      <description>Revenue appeals in GST matters are subject to CBIC monetary thresholds intended to restrict unnecessary litigation. Appeals should generally be pursued only where the stipulated amount is exceeded or the issue has substantial, recurring or cascading revenue consequences. The residual &quot;any other issue&quot; ground requires prudent and limited use. Non-filing under the monetary-limit policy neither constitutes acquiescence nor gives the unappealed matter precedent value. Compliance with these limits is presented as a preliminary objection to sub-threshold departmental appeals.</description>
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      <pubDate>Mon, 05 Oct 2026 08:14:19 +0530</pubDate>
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