1995 (10) TMI 150

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....spondent. [Order per : S. Kalyanam, Vice President]. -  The above Reference Applications arise out of the order of the Tribunal dated 12-7-1989 in Order No. 554/1989. 2. Shri Lakshmi Kumaran, the learned Counsel for the applicants submitted that the Tribunal has given a finding in the impugned order that the hypodermic disposable syringes imported by the appellants are covered by the ....

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....tire evidence on record and the submissions made before us and taking note of the fact that in respect of the identical issue a divergent view has been expressed by the coordinating Bench namely the North Regional Bench, we are inclined to think that the issue is contentious one and would give rise to question of law. In this view of the matter we refer the following question to the Supreme Court ....

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....or jurisdiction. The Appellate Tribunal, however, can make a reference direct to the Supreme Court under Section 130A, if there are conflicting decisions of the High Courts on a question of law. In the instant case there has been no conflicting decisions of the High Courts but only of the different Benches of the Tribunal itself. In these circumstances a direct reference to the Supreme Court is e....