VPH IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL No. 149 OF 2007 The Commissioner, Central Excise Pune-III Appellant Vs. M/s. Sterlite Industries Ltd. Respondent Mr. P. S. Jetley with Mr. S. D. Bhosale, for the Appellant. None for the Respondent. CORAM : Dr. S. RADHAKRISHNAN, AND A. P. BHANGALE, JJ. DATE : JUNE 6 2008. PC :- . Heard the learned counsel for the appellant. Perused the order of CESTAT dated 21st April 2006 whereby the tribunal has refused to entertain the above question of law, as the impugned order waiving interest Rs.24,451/- as the amount involved in this appeal is less than Rs.50,000/-. We do not find any error in the same and the appeal does not involve any substantial question of law. Hence, the appeal is dismissed. Sd/- [ Dr. S. RADHAKRISHNAN, J. ] Sd/- [ A. P.BHANGALE, J.]