2017 (10) TMI 1371

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...., Ms. Jesal Wahi, Adv., Ms. Puja Singh, Adv. For the Respondent : None ORDER Heard the learned counsel for the petitioner and perused the relevant material. Two questions referred to the High Court were answered by the impugned judgment. The said questions are: (A) Whether the learned Tribunal has erred in holding that the LPG and acetylene gas are not fuel as per Section 11(3)(b)(iii) of th....