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    <description>The appeal was dismissed solely because the tax effect involved was only Rs. 2.72 lakhs. The order does not decide any substantive central excise issue and records dismissal only on the ground of the small amount in dispute.</description>
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      <description>The appeal was dismissed solely because the tax effect involved was only Rs. 2.72 lakhs. The order does not decide any substantive central excise issue and records dismissal only on the ground of the small amount in dispute.</description>
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