13. D.B. CENTRAL EXCISE APPEAL NO.29/2007. Date of Order : 16th April 2007. HON'BLE MR. JUSTICE P.B. MAJMUDAR HON'BLE MR. JUSTICE DINESH MAHESHWARI Mr. V.K. Mathur, for the appellant. .. Considering the fact that the amount involved in this case is only Rs.14,282/-, in our view, the order of the Tribunal calls for no interference. It is, however, clarified that this order is not pronouncing on merits and the issue may not be treated as finally decided. Subject to the aforesaid observations, the appeal is dismissed. (DINESH MAHESHWARI), J. (P.B. MAJMUDAR) ,J. Mohan/