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1997 (11) TMI 292

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....for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  This reference application have been filed by the Commissioner of Central Excise and Customs, Pune and the following point said to be a question of law arising out of the impugned order of the Tribunal has been raised in the application :- Whether the Tribunal is competent to decide the authenticity of the statemen....