2000 (11) TMI 868

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....Respondent. [Order]. -  This reference application fifed by Revenue in terms of Section 35G(1) of Central Excise Act, 1944 in respect of Final Order Nos. 787 to 789/99, dated 20-4-1999 seeks reference of the following question to High Court to draw up a statement of case:- "Whether the Hon'ble Tribunal was correct in holding that there was no reason for them to take a different view ....

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.... referred the previous judgement of the Tribunal and that of the Bombay High Court in the order and the issue was no longer res integra before the Tribunal and hence question of reiterating and bringing out fresh grounds, and reasoning did not arise. Therefore, he submits that there is no grounds of appeal for reference in terms of Section 35G of the Central Excise Act, 1944. 4. On careful....