2008 (4) TMI 90

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..... this appeal was taken up, a preliminary objection was taken on behalf of the assessee-respondents to the effect that having regard to duty involved in this appeal being Rs.13,604/-, the appeal may not be entertained by the Tribunal in view of  second proviso to Section 35B of the Central Excise Act, 1944. 2. Section 35B of the Act provides for appeals to the Appellate Tribunal. Second provi .....

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..... to the merits of the case, the dispute/issue whenever raised in an appropriate case can be decided by the Tribunal and the order   in the present case will not stand in the way.  4. After hearing the parties I am satisfied that having regard to the duty involved, it is not a fit case for entertaining the appeal.  The appeal is accordingly dismissed in limine.  (Dicta .....

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