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2014 (8) TMI 338 - CESTAT MUMBAIMaintainability of appeal before CESTAT - Admission of appeal where the value is less than prescribed monetary limit - Applicability of proviso under Section 35C of the Central Excise Act, 1944 - Held that:- for the issue of service tax, proviso under Section 35C of the Central Excise Act, 1944 are not applicable - Decision in the case of Asiatic Enterprises [2006 (9) TMI 485 - CESTAT, KOLKATA] followed - Decided in favour of assessee.
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