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2006 (8) TMI 195 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: .......conceived and liable to be rejected. 4. Accordingly, the appeal of the Revenue is dismissed being devoid of merit. Before parting with the order, we are constrained to observe again that the Central Board of Excise and Customs should look into the matter with regard to filing of appeals in the matters involving petty amount, as in the present case.
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