1998 (11) TMI 235
X X X X Extracts X X X X
X X X X Extracts X X X X
...., Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Delay condoned. 2. The following questions are proposed for reference to the High Court : (1) Was the Hon'ble Tribunal correct in arriving at the conclusion ibid that considering the ratio of the decision of the Hon'ble Supreme Court referred to supra and without distinguishing the same in case of Tribunal ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot considered, was not even cited by the departmental representative. We will still go further, the Tribunal, in any event, has not ruled out the admissibility or relevance of the statement in question. The first question is therefore entirely misconceived 5. The second question does not fare any better. It was not raised before the Tribunal by the departmental representative. The question....
TaxTMI