1999 (3) TMI 232

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....ied that the Commissioner was prevented from sufficient cause from filing the reference application within the stipulated time limit. The delay is within the stipulated time limit and hence the same is condoned and the reference application is taken up for hearing. 3.  The final order of the Tribunal in this matter raised the question of valuation of imported goods and the Tribunal after a detailed consideration of the matter held that the department cannot load the value in respect of imported goods as the department had proceeded in accepting the quotation for valuation purposes and had wrongly taken the value as Singapore $ 28692 which is for the entire system and the same has not been imported. The Tribunal also concluded that i....

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....te provision provided for filing appeal before the Apex Court. He further points out that the questions raised does not pertain to any of the points which was dealt with by the Tribunal and the Commissioner has been mislead to take the extracted portion of the judgment of Shah and Shantibhai as to be the order of the Tribunal. He points out that the Commissioner has totally mis-applied the ratio of the quoted judgment and it clearly shows non-application of mind in drafting the reference application. 6.  Learned DR accepts the factual position as explained by the learned Advocate and leaves the matter to the discretion of the Bench. 7.  On a careful consideration of the submissions, we are of the considered opinion that this....