2001 (7) TMI 22

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..... referred for the opinion of this court by the Income-tax Appellate Tribunal Delhi Bench "D" (in short "the Tribunal"), under section 256(1) of the Income-tax Act, 1961 (in short "the Act"): "Whether, on the facts and in the circumstances of the case, the liability of excise duty at Rs. 93,879 arising out of the order of the Collector, Central Excise, made during the accounting period relevant t .....

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