2008 (4) TMI 90

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....his 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 provis....