2001 (1) TMI 349

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....t. None, for the Respondent. [Order]. -  The issue involved in these three reference applications filed by the Revenue is whether the gate passes issued prior to 1-4-1994 but endorsed thereafter, would be covered by the expressions used in Entry No. 10 in the Table to the Notification No. 16/94 CE (NT) dated 30-3-1994. The Tribunal following their earlier decision in the case of Moos....