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2002 (2) TMI 125 - HC - Central ExciseExtract: .......to the determination of a question having relation to the rate of duty of excise or to the value of the goods for the purposes of assessment and, as such, a reference under Section 35H of the Central Excise Act, 1944 is not maintainable. 11. In the result, therefore, in view of the aforesaid discussion, Miscellaneous Civil Application is dismissed.
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