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    <title>1988 (7) TMI 195 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the Reference Application under Section 35G(1) of the Central Excises and Salt Act, 1944, as it related to the determination of the rate of duty or value of goods for assessment purposes. Additionally, the application for condonation of delay was rejected as the Tribunal lacked the authority to condone delays exceeding 30 days and the applicants failed to show sufficient cause for the delay.</description>
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      <description>The Tribunal dismissed the Reference Application under Section 35G(1) of the Central Excises and Salt Act, 1944, as it related to the determination of the rate of duty or value of goods for assessment purposes. Additionally, the application for condonation of delay was rejected as the Tribunal lacked the authority to condone delays exceeding 30 days and the applicants failed to show sufficient cause for the delay.</description>
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