2005 (12) TMI 555

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....he amount is involved in this appeal is less than ₹ 50,000/- (Rupees Fifty Thousand only), but he issues involved in this appeal of various substantial question of law which needs to be decided. Therefore, discretion is exercised in admitting the appeal as filed by the department. Hence the appeal is admitted. 3. The issue under consideration is that whether facility of distinguish payment ....