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2003 (3) TMI 138 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: ............ l was right in rejecting the application for rectification of mistake in view of the retrospective amendment made in Section 11D of the Central Excise Act, 1944 ? 2. Accordingly, the petition is allowed and the Tribunal is directed to draw the statement of the case and refer the aforesaid question of law to this Court for its opinion.
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