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2012 (10) TMI 139 - HC - Central ExciseMaintainability of appeal - Held that:- Board issued circular/instruction bearing F.No. 390/Misc./163/2010-JC, dated 20-10-2010 to the effect that no appeal shall be filed to the High Court where the duty involved or total revenue including find or penalty is Rs. 2,00,000/- and below - value of the subject matter of this appeal is Rs. 4,246 - appeal is devoid of merit - appeal is dismissed.
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