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2016 (3) TMI 1197 - HC - Central ExciseMaintainability of petition - monetary limit for filing appeal - Held that: - the disputed amount is only ₹ 68,630/-. The C.B.E. & C. Circular dated 17-8-2011 would not permit filing of appeals before the High Court involving tax effect of less than ₹ 10 lacs - also, there was a delay of 6 days which is not condoned - petition dismissed.
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