2017 (3) TMI 1954

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..... Tribunal, West Zonal Bench, Ahmedabad [hereinafter referred to as, the CESTAT] dated 3rd December, 2014, the Revenue has preferred the present tax appeal. 2. Shri Ankit Shah, learned advocate appearing on behalf of the appellant has fairly conceded that the tax effect, in the present appeal, shall be less than Rs. 20 lacs which is monetary limit prescribed by the Central Board of Excise & Customs .....

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