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1987 (3) TMI 122 - HIGH COURT OF JUDICATURE AT ALLAHABADExtract: ............ s, therefore, directed to refer the following question with a statement of the case Whether in the facts and circumstances of the case, in the absence of any mala fide intent, Rule 173-Q of the Central Excise Rules could be invoked and the penal action taken in terms thereof. 4. The application stands accordingly allowed.
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