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2015 (10) TMI 639 - HC - Central Excise


The High Court of Andhra Pradesh dismissed the Central Excise Reference Case filed under Section 35(H)(1) of the Central Excise Act, 1944. The court declined to refer the question raised by the Tribunal regarding the delay in intimating closure as required under Rule 96 ZO(2)(a) of Central Excise Rules, 1944. This decision was based on a previous similar case where the court affirmed the Tribunal's order.

 

 

 

 

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