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1997 (2) TMI 290 - CEGAT, CALCUTTAExtract: .......eave the matter to applicant company to agitate the same before the proper forum of law as the Tribunal apart from passing the Order can do nothing more than that. The Miscellaneous application is accordingly allowed in the above terms. A copy of this order may be sent to the Secretary (Revenue) as also to the Member (L and J), C.B.E.C., New Delhi.
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