1997 (8) TMI 207

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...., for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Matter called. Shri R.K. Chowdhury, General Assistant (Accounts) of the respondents' Company appears and prays for adjournment on the ground that their Counsel, Shri P.R. Biswas is out of station. In the view that we propose to take on this Reference Application of the Revenue, we are not granting the adjournment. 2. We hav....

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....circumstances of each case. This cannot be a question of law. 4. Apart from the foregoing, we also observe that the Applicant-Commissioner treats the Reference Application as a provision for an Appeal as is apparent from the last para at page 3 of the said Reference Application which is reproduced below :- "The order of Hon'ble CEGAT, ERB, Calcutta, appear to be contrary to rules and improp....