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    <title>1991 (3) TMI 238 - CEGAT, MADRAS</title>
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    <description>Failure to endorse RT. 12 returns was held not fatal where the gate passes were endorsed as duty paid under protest under Rule 233B of the Central Excise Rules. The Tribunal relied on its earlier unreversed decisions, which had already accepted gate pass endorsement as sufficient compliance, and treated that view as governing the issue. On that basis, the reference court held that no referable question of law arose merely because the Tribunal applied the same settled principle to the facts, and the reference application was dismissed.</description>
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    <pubDate>Fri, 22 Mar 1991 00:00:00 +0530</pubDate>
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      <title>1991 (3) TMI 238 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=81147</link>
      <description>Failure to endorse RT. 12 returns was held not fatal where the gate passes were endorsed as duty paid under protest under Rule 233B of the Central Excise Rules. The Tribunal relied on its earlier unreversed decisions, which had already accepted gate pass endorsement as sufficient compliance, and treated that view as governing the issue. On that basis, the reference court held that no referable question of law arose merely because the Tribunal applied the same settled principle to the facts, and the reference application was dismissed.</description>
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      <pubDate>Fri, 22 Mar 1991 00:00:00 +0530</pubDate>
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