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2007 (11) TMI 184 - HIGH COURT PUNJAB AND HARYANADepartment did not produce any evidence to show that the inputs were not utilised in the manufacture of finished goods or that there is any contravention of provisions with the intention to evade payment of duty - High Court under Section 35G of the Act could exercise power in cases involving substantial question of law - findings recorded by the Tribunal are based on evidence, which would not constitute any substantial question of law within the meaning of Section 35G
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