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2001 (8) TMI 136 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARHExtract: .......unsel failed to show any provision which requires the stating of assessable value of goods to be a mandatory requirement For availing the credit in terms of the Notification No. 33/94-C.E. (N.T.), dated 4-7-1994. 8.Thus, no question of law arises for any reference and consequently, the reference petition filed by the Revenue is dismissed in limine.
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