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    <description>Questions of law concerning the Tribunal&#039;s treatment of exemption under Section 5A and the applicability of Rule 57-C to a credit claim were held to require adjudication. The Court considered that an authoritative pronouncement was necessary on the issues raised by the petitioner. The Tribunal was directed to state the case and refer the questions of law to the High Court for opinion under Section 35-H of the Central Excise Act.</description>
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