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2005 (8) TMI 505 - CESTAT, MUMBAIExtract: .......ise law and procedures. 4. emsp In the circumstances of this case, since the value of goods was within the limits of small scale exemption and there is no duty demand involved, I am of the view that the impugned order of the Commissioner (Appeals) does not require any interference. As such, the departmental appeals are rejected. (Dictated in Court)
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