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2004 (4) TMI 83 - HC - Central ExciseExtract: .......ed which were not raised in appeal before the Tribunal. 7. 8195 In our considered opinion, thus the appeal does not involve any question of law much less substantial question of law. As a necessary consequence the appeal, thus, fails and is dismissed in limine, resulting in upholding of the order passed by the Tribunal. 8. 8195 No order as to cost.
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