2001 (7) TMI 22

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....nce of the assessee, the following question has been referred for the opinion of this court by the Income-tax Appellate Tribunal Delhi Bench "D" (in short "the Tribunal"), under section 256(1) of the Income-tax Act, 1961 (in short "the Act"): "Whether, on the facts and in the circumstances of the case, the liability of excise duty at Rs. 93,879 arising out of the order of the Collector, Central E....