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1998 (2) TMI 313 - CEGAT, NEW DELHIExtract: .......Therefore, the contention that the inputs were not declared is also not supported by the facts. In the circumstances as indicated above, we do not find any point of law arising out of the order of the Tribunal while deciding the appeal. In the circumstances, the application for reference to the High Court concerned is not maintainable and rejected.
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