Artificial bifurcation of sale price and retrospective notification amendment were referred to the Court for consideration.

The Tribunal's finding on alleged artificial bifurcation of the sale price of thali was questioned, along with whether a retrospective amendment to the notification could be ignored while considering remission from interest and deletion of penalty. The application was admitted, and the Tribunal was directed to make a reference to the Court on these questions within eight weeks.

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Issues: Whether the Tribunal was justified in concluding that there was artificial bifurcation of the sale price of thali, and whether it was justified in ignoring the retrospective amendment to the notification while considering remission from interest and deletion of penalty.

Outcome: The application was admitted and the Tribunal was directed to make a reference to the Court on the stated questions within eight weeks.

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