1999 (2) TMI 198

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....per : S.L. Peeran, Member (J)]. - This is a reference application seeking reference of the impugned order to Hon'ble High Court of Kerala. Appellants have been served notice in the matter. They have not responded. Hence the application is taken up for consideration on merits. 2. Heard ld. DR who points out that the impugned order of the Tribunal is only on aspect pertaining to appreciat....

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.... careful consideration, we notice that there is no question of law arising from this application for reference to High Court. The Tribunal clearly indicated that the appellants had not chosen to clear the goods after seeking revaluation and hence revaluation for the purpose of giving relief under Section 22(1)(b) have become an impossibility in view of the fact that the appellants cleared the same....