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2017 (3) TMI 599 - CESTAT MUMBAISSI exemption - clubbing of units - evasion of duty - clandestine removal - Held that: - The plea for reversal of reduced penalty, waiver of penalty and setting aside of confiscation by the first appellate authority are not supported by any grounds of appeal that press these for our interference. Owing to this, we find that these cannot be considered to have been seriously pursued or advanced by Revenue. The amount in dispute is well below that which can be pursued by Revenue in accordance with the enhanced limits under the New Litigation Policy communicated in F. No. 390/Misc./163/2010/JC dated 17th December 2015 of Central Board of Excise and Customs. These limits were also made applicable to cases that were pending after appeal. Appeal dismissed - decided against appellant.
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