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2002 (4) TMI 82 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: .......nder Rule 57A of the Rules ? 2. Mr. Gumber states that a similar matter has been considered by this Court in Collector of Central Excise, Chandigarh v. M/s. Zenith Papers, GCR No. 14 of 1999, decided on January 14, 2002. The plea of the Revenue was rejected. 3. For the reasons given in the case of Zenith Papers, the petition is dismissed in limine.
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