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    Central Excise

    Revenue appeal - Monetary limit - If the tax effect is less than...

    Department Can Only Appeal Low-Value Excise Cases if Exceptions Apply; Must Maintain Consistency Across Assessees.

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    Central ExciseDecember 25, 2018Case LawsHC

    Revenue appeal - Monetary limit - If the tax effect is less than the monetary limit prescribed, the department can pursue the appeal only it falls in any of the exceptions; not otherwise - Department cannot be allow to take different stand for different assessee.

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    ActsIncome Tax
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