2019 (12) TMI 1386

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....Kumar Tiwari, Authorised Representative, for the Appellant. Shri Anil Kumar Dixit, Advocate, for the Respondent. ORDER I have heard the Miscellaneous Application. The contention of Revenue is that the instructions issued by CBEC were applicable to the cases where duty dispute was less than Rs. 10 lakhs if the dispute was in respect of Customs duty. They have submitted that in the instant ....