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2002 (1) TMI 65 - HC - Central ExciseExtract: .......e Central Excise Tariff Act, 1985, by virtue of incorporation by reference under Section 3(3) of the Additional Duties Act, of all the provisions contained in the Central Excise Act, 1944 Rules made thereunder. The question referred to us is answered accordingly in favour of the Revenue and against the assessee. There shall be no order as to costs.
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