1997 (9) TMI 191

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.....K. Roychowdhury, Advocate, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  The subject Reference Application according to the applicant-Commissioner raises the following question of law which arising out of Tribunal's Order No. S-22/A-44/Cal./97, dated 14-1-1997 :- "Whether Hon'ble CEGAT is correct in allowing the Party's Appeal when the Cess Act provides for Multipoint ....