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2006 (11) TMI 479 - CESTAT, MUMBAIExtract: .......t of duty, penalty etc involved does not exceed Rs. 50,000/-. These provisions do not talk of any point of law or fact involved in the case. 2. emsp I do not find any reasons to interfere with the order passed by the Tribunal on 8-8-2005. The Restoration of Appeal application filed by the appellant is, therefore, dismissed. (Dictated in open Court)
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