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    <title>2001 (9) TMI 120 - HIGH COURT OF JHARKHAND AT RANCHI</title>
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    <description>A reference application under Section 35H of the Central Excise Act, 1944 was held to be entertainable despite the underlying order being under challenge before the Supreme Court, and the Tribunal was directed to refer the stated questions of law. The document also notes that a question concerning levy of interest under Section 11AB was fit for reference for consideration. No final adjudication was made on the merits of the referred questions, and the discussion is confined to the propriety of making the reference.</description>
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      <description>A reference application under Section 35H of the Central Excise Act, 1944 was held to be entertainable despite the underlying order being under challenge before the Supreme Court, and the Tribunal was directed to refer the stated questions of law. The document also notes that a question concerning levy of interest under Section 11AB was fit for reference for consideration. No final adjudication was made on the merits of the referred questions, and the discussion is confined to the propriety of making the reference.</description>
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