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of <h1>High Court or Supreme Court Can Amend Statements Under Section 35I of Central Excise Act, 1944</h1> Section 35I of the Central Excise Act, 1944, empowers the High Court or Supreme Court to require amendments to statements in cases referred to them. If the statements are deemed insufficient for determining the questions raised, the court can send the case back to the Appellate Tribunal. The tribunal is then directed to make the necessary additions or alterations to the statements as specified by the court.
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