2016 (11) TMI 1174

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.... 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 Ld....