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2003 (3) TMI 129 - HC - Central ExciseExtract: .......ted. This court holds that the rule in no way runs counter to Section 3A and that being a fiscal provision as laid down by the Supreme Court, it is not violative of Article 14 or 19(1)(g). 22.In the foregoing circumstance, the point is answered against the petitioners and in favour of the respondents. All the writ petitions are dismissed. No costs.
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