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2016 (12) TMI 383 - AT - Central ExciseDemand - Section 35R of the Central Excise Act, 1944 - instructions dated 17.12.2015 issued by the CBEC, fixing monetary limits below which appeal shall not be filed in the Tribunal - I also find that the Hon'ble High Courts of Madras, Karnataka and Gujarat have held that the litigation policy containing monetary limit for filing appeals will apply to pending appeals also - the decision of the Madras High Court referred, The Commissioner of Central Excise And Service Tax Versus M/s Kannappa Corporation [2015 (11) TMI 168 - MADRAS HIGH COURT] - appeal dismissed - decided against Revenue.
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