https://www.taxtmi.com/caselaws?id=46923 Where duty had already been discharged before issuance of the show cause notice, the Tribunal treated the matter as one lacking fraud, misrepresentation or suppression of facts and deleted penalty and interest. The High Court noted that the Tribunal's brief order still disclosed a reason and followed an earlier decision on the same principle, which had itself been unsuccessfully appealed. On that basis, the Court held that no substantial or referable question of law arose from the Tribunal's order, and the petition seeking reference was rejected. en-us Thu, 29 Jan 2004 00:00:00 +0530 Fri, 26 Jul 2024 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46923 Where duty had already been discharged before issuance of the show cause notice, the Tribunal treated the matter as one lacking fraud, misrepresentation or suppression of facts and deleted penalty and interest. The High Court noted that the Tribunal's brief order still disclosed a reason and followed an earlier decision on the same principle, which had itself been unsuccessfully appealed. On that basis, the Court held that no substantial or referable question of law arose from the Tribunal's order, and the petition seeking reference was rejected. Case-Laws Central Excise Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46923