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2004 (2) TMI 74 - HC - Central ExciseExtract: ............ 3Q(1)(b) of the Central Excise Rules, 1944 are not applicable even though, admittedly, manufactured goods had not been entered in the books of Accounts ? 2. Accordingly, we direct the Tribunal to draw up a statement of the case and refer the aforestated question of law for the opinion of this Court. The petition stands allowed.
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