1999 (7) TMI 265

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....r : S.L. Peeran, Member (J)]. - This is a Reference application filed by Revenue against final order No. 614 to 616/98 dated 20-3-1998 and the Tribunal by majority order set aside the order passed by Commissioner imposing penalty and allowed the appeals. Aggrieved by that order, this reference application had been filed by Shri D. Sivasankaran, Assistant Commissioner of Customs (Review Cell....

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.... which a reference bench cannot do so, therefore he submits that the application is required to be rejected as not maintainable in law. 4. On this arguments being brought to the notice of Ld. D.R., he reiterates the grounds made in the reference application. 5. On a careful consideration of the submissions made, we agree with the contentions raised by ld. Advocate as the reference appl....