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    <title>2001 (11) TMI 850 - CEGAT, MUMBAI</title>
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    <description>The Tribunal treated the proposed question as fit for reference on the legality of penalty and fine in lieu of confiscation imposed on goods chargeable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. It noted the departmental request for reconsideration in light of contrary High Court views and accepted that the question required authoritative determination. The reference application was accordingly allowed, and the question of law was referred for opinion to the High Court.</description>
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      <description>The Tribunal treated the proposed question as fit for reference on the legality of penalty and fine in lieu of confiscation imposed on goods chargeable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. It noted the departmental request for reconsideration in light of contrary High Court views and accepted that the question required authoritative determination. The reference application was accordingly allowed, and the question of law was referred for opinion to the High Court.</description>
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