2000 (4) TMI 628

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....Order per : G.R. Sharma, Member (T)]. - This is a reference application filed by Revenue stating that a point of law arises out of the Tribunal's Final Order No. A/581/99-NB, dated 23-7-1999. 2. At the outset both the sides submit that the position in regard to filing of reference application before the Tribunal has since changed with the amendment of Section 35H which inter alia provides ....