2005 (12) TMI 496

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..... t, for the Respondent. [Order]. - Heard both sides. 2. In all these appeals, duty amount involved is less than Rs. 50,000/- (Rupees Fifty Thousand only). The original adjudicating authority has sanctioned refund order. The Department went in appeal. The Commissioner of Central Excise & Customs (Appeals), Nashik, has confirmed the same basing on the judgment in the case of M/s. Mafatlal In .....

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