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2000 (9) TMI 391 - AT - Central ExciseExtract: .......utory requirement. We note that in the case against which the present application has been preferred, this aspect was not considered. We consider this aspect to be an important one and therefore, a point of law arises for reference to the Hon ble Madhya Pradesh High Court. 6. emsp In view of the above findings, the reference application is allowed.
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