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2006 (8) TMI 200 - HC - Central ExciseExtract: .......ral prayer has been made by the learned Counsel for the assessee that in terms of Section 35L(a) of the Central Excise Act, 1944, it may be certified that the case is fit one for appeal before the Hon ble Supreme Court. We are unable to accept this request as the matter is covered by the judgments of the Hon ble Supreme Court on the issue involved.
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