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1976 (8) TMI 33 - MADRAS HIGH COURTExtract: .......s not arise out of the order of the Tribunal and, therefore, such a question cannot be answered by this court. In these circumstances, on the basis that the question referred to us involves the question regarding the exigibility to duty alone we answer the same against the assessee and in favour of the department, with costs. Counsel s fee Rs. 500.
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