No substantial question of law found, so the appeal was not admitted against the Tribunal's order.

The appeal was examined on whether it disclosed any substantial question of law warranting admission and interference with the Tribunal's order. The Court noted that the Tribunal had earlier granted waiver of pre-deposit on a prima facie view that the assessee had a good case on merits, while the departmental side repeatedly failed to take instructions and raised no effective objection at the earlier stage. On the material before it, the Court found no substantial question of law arising for consideration, and the appeal was not admitted. Permission from the High Power Committee was also treated as unnecessary in view of the dismissal.

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Issues: Whether the appeal disclosed any substantial question of law so as to warrant admission and interference with the order of the Tribunal.

Analysis: The Court noted that the Tribunal had earlier granted waiver of pre-deposit on a prima facie assessment that the assessee had a good case on merits. The departmental side failed to take instructions on repeated dates and no effective objection was raised when the matter was earlier considered. On the material placed before it, the Court found no substantial question of law arising for consideration. The request for obtaining permission from the High Power Committee was held unnecessary in view of the dismissal of the appeal.

Conclusion: No substantial question of law was found to arise, and the appeal was not admitted.

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