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The High Court of Allahabad dismissed an application under Section 35G(3) of the Central Excise Act as it was found to be misconceived and not maintainable. The application sought reference based on an interim order, which was rejected earlier. The court held that the proper procedure was not followed, leading to the dismissal of the application. The respondent No. 2 had already won the appeal against the Assistant Collector's order.
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