2016 (11) TMI 1174

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..... ground, leaving the issues open - appeal dismissed as not maintainable. - E/14197/2013 - A/11302/2016 - Dated:- 28-10-2016 - Mr. P.M. Saleem, Member (Technical) For Appellant (s) : Shri Dhaval K. Shah, Advocate For Respondent (s) : Shri G.P. Thomas, Authorised Representative ORDER Heard both sides and perused the records. 2. Ld. Authorised Representative for Revenue at .....

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..... e points in issue, the difference in duty involved or the duty involved; or (ii) The amount of fine or penalty determined by such order, does not exceed two lakh rupees. 4. We find that this is a fit case to invoke the said provisions and dismiss the appeal on the said ground, leaving the issues open. 5. Appeal is dismissed. (Order dictated and pronounced in the open Court) - .....

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