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1978 (10) TMI 17 - PUNJAB AND HARYANA HIGH COURTExtract: .......m Act and the Rules, the conditions and prohibitions contained wherein are identical with those contained in the Excise Act and the Rules thereunder. For the reasons stated, we answer the reference in the negative, i.e., against the assessee and in favour of the revenue. Since the assessee is not represented before us, we make no order as to costs.
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