1998 (3) TMI 310

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....spondents. [Order]. - This is a Reference Application by the revenue against the Final Order No. 1007/97, dated 27-3-1997 passed by the South Zonal Bench of this Hon'ble Tribunal, wherein the Hon'ble Tribunal was pleased to dismiss the appeal filed by the revenue. 2. Briefly, in this Reference application revenue has agitated that a point of law has arisen which needs to be referred ....

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....f law agitated by Revenue tends to amend the said Notification by reading therein what is not contained. He reiterated the arguments submitted in his Cross reference dated 2-3-1998 and further cited the decision of this Tribunal reported in 1996 (86) E.L.T. 446 in the case of Venkateswara Steel Industries. 5. We have considered the submissions made by both sides. We find that in the subjec....