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    <title>1997 (5) TMI 125 - CEGAT, NEW DELHI</title>
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    <description>Additional questions not raised in the original reference application could not be entertained through a later application because the earlier reference order contained no finding on those points. The Tribunal noted that the two new issues were introduced only at a subsequent stage, so they were outside the scope of the original reference and were not validly referable for adjudication. It also observed that the confiscation rested on multiple factors and not solely on the fact that the goods were notified goods. The subsequent reference application was therefore not maintainable and was rejected.</description>
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    <pubDate>Mon, 26 May 1997 00:00:00 +0530</pubDate>
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      <title>1997 (5) TMI 125 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86697</link>
      <description>Additional questions not raised in the original reference application could not be entertained through a later application because the earlier reference order contained no finding on those points. The Tribunal noted that the two new issues were introduced only at a subsequent stage, so they were outside the scope of the original reference and were not validly referable for adjudication. It also observed that the confiscation rested on multiple factors and not solely on the fact that the goods were notified goods. The subsequent reference application was therefore not maintainable and was rejected.</description>
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      <pubDate>Mon, 26 May 1997 00:00:00 +0530</pubDate>
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