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    <title>2001 (6) TMI 725 - CEGAT, MUMBAI</title>
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    <description>The note concerns a reference under Section 35G(1) on whether man-made fabrics liable to Additional Duty of Excise under the 1957 Act also attract confiscation and penalty. It explains that the Tribunal treated the issue as a question of law of general importance and forwarded the framed question, together with the record, to the High Court of Gujarat for opinion. The text does not determine the merits of the penal liability; it only records that the reference application was allowed.</description>
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    <pubDate>Mon, 18 Jun 2001 00:00:00 +0530</pubDate>
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      <description>The note concerns a reference under Section 35G(1) on whether man-made fabrics liable to Additional Duty of Excise under the 1957 Act also attract confiscation and penalty. It explains that the Tribunal treated the issue as a question of law of general importance and forwarded the framed question, together with the record, to the High Court of Gujarat for opinion. The text does not determine the merits of the penal liability; it only records that the reference application was allowed.</description>
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      <pubDate>Mon, 18 Jun 2001 00:00:00 +0530</pubDate>
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