2016 (11) TMI 1174

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..... R Heard both sides and perused the records. 2.    Ld. Authorised Representative for Revenue at the outset submits that the amount involved in the instant appeal is Rs. 58,862/- only.  He therefore, contends that the appeal is not maintainable as per the second proviso to Section 35B of the Central Excise Act, 1944. 2.    We find force in the arguments of the L .....

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