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2005 (9) TMI 104 - HIGH COURT OF DELHIExtract: .......itioner if the necessity to do so arises. That necessity has not in our opinion arisen so far. 4.This petition accordingly fails and is hereby dismissed with liberty to the petitioner to file an appeal before the Tribunal and to assail the constitutional validity of Rule 6(3)(b) of the Cenvat Credit Rules if the necessity to do so arises. No costs.
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