https://www.taxtmi.com/caselaws?id=87142 The Tribunal did not finally decide the application on merits. It identified two questions of law, directed circulation of the draft statement of reference to both sides, and fixed the matter for finalisation before the Bench. The operative effect was procedural: the reference process was advanced for further consideration rather than concluded with a substantive determination. en-us Tue, 08 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87142 The Tribunal did not finally decide the application on merits. It identified two questions of law, directed circulation of the draft statement of reference to both sides, and fixed the matter for finalisation before the Bench. The operative effect was procedural: the reference process was advanced for further consideration rather than concluded with a substantive determination. Case-Laws Central Excise Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87142