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2023 (11) TMI 680 - SC ORDERMaintainability of appeal - monetary limit involved in the appeal - HELD THAT:- In view of the low tax effect, the Appeals are disposed of, keeping open the questions of law, which arise in these appeals from the side of the appellant/Department as well as from the side of the respondent, to be agitated in any other appropriate case. Application disposed off.
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