https://www.taxtmi.com/caselaws?id=87942 The Tribunal rejected the Reference Application questioning the Department's obligation to cite references, emphasizing that the obligation to follow earlier decisions exists regardless of citation. It clarified that failure to cite relevant case law does not create an obligation on the authority to search for it. The Tribunal highlighted that the obligation to cite references is not a question of law and reiterated the principle that applicants must provide relevant authorities. en-us Fri, 16 Jan 1998 00:00:00 +0530 Wed, 14 Sep 2011 10:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87942 The Tribunal rejected the Reference Application questioning the Department's obligation to cite references, emphasizing that the obligation to follow earlier decisions exists regardless of citation. It clarified that failure to cite relevant case law does not create an obligation on the authority to search for it. The Tribunal highlighted that the obligation to cite references is not a question of law and reiterated the principle that applicants must provide relevant authorities. Case-Laws Central Excise Fri, 16 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87942