2007 (8) TMI 779

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....ferred for our opinion:- 1. Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Excise Duty on unsold items is to be excluded while determining the value of the closing stock as adopted by the assessee. 2. Whether on the facts and in the circumstances of the case, the Tribunal was correct in holding that the expenditure on account of....