1997 (9) TMI 177

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.... K.K. Anand, Advocate, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - In the reference application, the Commissioner has submitted that a point of law arises out of the Tribunal's Final Order Nos. A/405-407/97-NB, dated 5-3-1997. He submits that the following question of law arises out of the Final Order of the Appellate Tribunal :- "Whether the date of passing the order on....

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....ffect from 14-5-1992 for the purpose of adjudication of the case, the Additional Collector was not competent. 4. We have heard Shri P.K. Jain, learned SDR for the Revenue and Shri K.K. Anand, learned Advocate for the respondent. 5. The Tribunal, in this case had examined the case law on the subject and had held that the words "Order Dictated" were not sufficient that the order was ....