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2004 (3) TMI 73

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....e petitioner has invoked the jurisdiction of this Court under Section 35H of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) to direct the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal), to state the facts of the case and refer the question of law to this Court for its opinion. 2. The respondent is engaged in....