CEGAT Refers Duty Determination Issue to Larger Bench for Conflicting Views on Notice Requirement

The Appellate Tribunal CEGAT referred a duty determination issue under Rule 96ZP to a Larger Bench due to conflicting views on the necessity of a notice for confirming duty already determined. The case was postponed for further hearing on 14-1-2002.

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The Appellate Tribunal CEGAT, New Delhi, in the case citation 2001 (12) TMI 560, Justice K.K. Usha and Shri C.N.B. Nair presiding, considered the issue of duty determination under Rule 96ZP. The Tribunal referred the matter for consideration by a Larger Bench due to conflicting views on whether a notice is required for confirming duty already determined. Postponed for hearing on 14-1-2002.

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