1998 (6) TMI 166

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....hri J.S. Agarwal, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The Revenue has filed the captioned reference application stating that following point of law arises : 1. "Whether the credit can be allowed on the strength of photocopy of triplicate copy of Bill of Entry, a document which is neither prescribed under Rule 57G(2) of the Central Excise Rules, 1944....

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....y. While making the present reference application, the Revenue has not cited Trade Notice on the basis of which the Tribunal has decided the issue. Since the question of law purportedly arise out of the Tribunal's impugned final order, we note that there is nothing in the reference application in the ground of reference indicating that trade notice was either not applicable or the trade notice rel....