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2005 (3) TMI 141 - HC - Central ExciseExtract: .......rdingly and in view of aforesaid discussion, the application is allowed. The Appellate Tribunal is hereby directed to refer the aforementioned question of law raised by the applicant in the application to this Court as contemplated under sub-section (4) of Section 35H by drawing up the statement of the case and refer it to the High Court. No costs.
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