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2006 (12) TMI 157 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: .......requires adjudication by this Court. Whether the assessee is liable to pay duty at the rate of 8 on his failure to maintain separate accounts for inputs used in dutiable and duty free goods ? 4. Accordingly, we direct the Tribunal to send statement of case to this Court for determination of the above question of law. 5. The petition is disposed of.
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