2022 (12) TMI 850

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..... th the appeals for the relevant Assessment Years - 1995-96 and 1996-97 would be less than Rs. 2 Crores which is the monetary limit to prefer an appeal before this Court, as per Circular F.No.390/Misc/115/2017-IC dated 22.08.2019 issued by the Central Board of Indirect Taxes Customs. In that view of the matter and on the ground of low tax effect only, the present Appeals stand disposed of.
Hon&# .....

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