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2001 (7) TMI 154 - HIGH COURT OF KARNATAKA AT BANGALOREExtract: ....... five years or that the Assistant Commissioner was not eligible for issuing the notice has not been questioned by the Commissioner of Central Excise. In case, these findings stay, the question of law claimed by the assessee would not arise from the order of the Tribunal. No referable question of law arises from the order of the Tribunal. Dismissed.
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