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2022 (8) TMI 61 - HC - Central ExciseMaintainability of appeal - monetary amount involved in the appeal - shortage of excisable goods has been beyond the maximum condonable limit of 2% - suppression of material facts - Section 11A of the Central Excise Act - HELD THAT:- It is found that the Central Excise Duty demanded from the respondent is Rs.55,06,320.00. If that be the case, the revenue cannot pursue the appeal on the ground of low tax effect. For such reason, the appeal stands disposed of on the ground of low tax effect. Appeal disposed off.
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