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<h1>Tribunal clarifies order issuance process and rejects reference application</h1> <h3>COLLR. OF C. EX., CHANDIGARH Versus ASIAN RUBBER AND PLASTIC INDUSTRIES</h3> COLLR. OF C. EX., CHANDIGARH Versus ASIAN RUBBER AND PLASTIC INDUSTRIES - 1997 (95) E.L.T. 422 (Tribunal) The Commissioner raised a question regarding the date of passing an order on a note-sheet. The Tribunal found that the order was not considered passed until the fair copy was signed. The Tribunal rejected the reference application as no point of law arose in the case.