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    <title>1996 (12) TMI 165 - CEGAT, MUMBAI</title>
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    <description>Man-made fabrics attracting Additional Duty of Excise under Section 3(2) of the 1957 Act were the subject of a reference request on confiscation and penalty. The Tribunal declined to refer the question to the High Court because the issue had already been settled by the Delhi High Court in Pioneer Silk Mills P. Ltd. v. Union of India, and earlier Tribunal rulings had consistently followed that precedent. On that basis, it held that no fresh substantial question of law arose and dismissed the reference application.</description>
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      <title>1996 (12) TMI 165 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=86209</link>
      <description>Man-made fabrics attracting Additional Duty of Excise under Section 3(2) of the 1957 Act were the subject of a reference request on confiscation and penalty. The Tribunal declined to refer the question to the High Court because the issue had already been settled by the Delhi High Court in Pioneer Silk Mills P. Ltd. v. Union of India, and earlier Tribunal rulings had consistently followed that precedent. On that basis, it held that no fresh substantial question of law arose and dismissed the reference application.</description>
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      <pubDate>Fri, 13 Dec 1996 00:00:00 +0530</pubDate>
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