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2017 (1) TMI 973 - HC - Central ExciseMaintainability of appeal - monetary limit for filing appeal - Held that: - an appeal shall not be filed before the High Court in case where the monetary impact is less than ₹ 15,00,000/-. In the instant cases tax effect is less than the limit of ₹ 15 lakhs as prescribed in the Instructions issued by the Ministry of Finance Department of Revenue Central Board of Excise & Customs, in F.No.390/Misc./163/2010-JC, dated 14.12.2015, and hence, both the appeals stand dismissed as not pressed, preserving the substantial question of law for determination in an appropriate case - appeal not maintainable.
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