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2003 (1) TMI 133 - HC - Central ExciseExtract: .......said paragraph, it is clear as on day the department decided not to contest the issue. As there has been no joining of the issue, we are disposed to think a question of law really does not ensure warranting a command to the Appellate Tribunal to refer the question of law raised in this application. 4. The C.E.R. is, accordingly dismissed in limine.
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