2001 (12) TMI 706

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....nt Commissioner seeks reference to be made to the Jurisdictional High Court the following questions : "(1) Whether instructions issued by Board not being the instructions issued under Section 37B of the Central Excise Act are binding on the Judicial or quasi judicial officers in light of Hon'ble Supreme Court decision in the case of M/s. Orient Paper Mills Ltd. v. U.O.I. (2) Whether it....