1997 (4) TMI 273

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....dent. [Order per : P.C. Jain, Member (T)]. - Revenue has filed the subject Reference Application against the Tribunal's Order No. A-616/CAL/96, dated 3-9-1996 raising the following question of law :- "Whether the decision of the Hon'ble CEGAT, Calcutta is correct when the Hon'ble Supreme Court upheld the correctness of multiple levy of cess in the case of M/s. Baranagore Jute Factory Co. etc. ....