2000 (12) TMI 372

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....the outset, Shri M.D. Singh, ld. SDR requests for condonation of delay. He submits that there has been a delay in filing the reference application. He submits that the reference application was filed in Appeal No. E/987/96-NB on 27-3-1997 which was received in the Tribunal on 31-3-1997 and reference application was in Appeal No. E/950/96-NB on 6-1-1997 which was received in the Tribunal on 1-4-199....

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....rength of gate passes issued on or before 31-3-1994 but endorsed subsequently. He submits that the case was decided by the West Regional Bench in the case of Moosa Haji Patrawala (P) Limited [1996 (83) E.L.T. 620]. He submits that when reference application was filed before the WRB at Bombay of this Tribunal, the Bench came to the conclusion that a point of law arises and, therefore allowed refere....