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1994 (4) TMI 187 - CEGAT, MADRASExtract: .......y or valuation. In view of the above legal position the matter needs to be reconsidered and the reference made by the South Regional Bench to the Hon rsquo ble Supreme Court of India, needs to be recalled since it seems to have been made without jurisdiction and in violation of Sections 35D(2), 35G and 35H of the Central Excises and Salt Act, 1944.
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