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    <description>The Tribunal treated the controversy under Rule 57Q of the Central Excise Rules, 1944 as settled because the Larger Bench had already considered the relevant Supreme Court and Gujarat High Court interpretations and applied them to the expression in issue. As the earlier interpretations were regarded as applicable even without identical facts, no question remained fit for reference to the High Court. The application for reference was therefore dismissed.</description>
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      <description>The Tribunal treated the controversy under Rule 57Q of the Central Excise Rules, 1944 as settled because the Larger Bench had already considered the relevant Supreme Court and Gujarat High Court interpretations and applied them to the expression in issue. As the earlier interpretations were regarded as applicable even without identical facts, no question remained fit for reference to the High Court. The application for reference was therefore dismissed.</description>
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