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1997 (1) TMI 96 - HIGH COURT OF JUDICATURE AT MADRASExtract: ....... the same view is that of the Tribunal in this case. In view of the above, the question referred to us for our decision is answered in the affirmative by holding that Section 51 of the Finance Act, 1982 has no overriding effect or could not supercede the provisions contained in Section 11A or 11B of the Central Excises and Salt Act, 1944. No costs.
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