2002 (2) TMI 1091

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....ant. Shri K. Chatterjee, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The Revenue has filed the present Reference application for referring the following questions of law to the Hon'ble High Court for their opinion :- (i) In the facts and circumstances of the case and also in view of the grounds enumerated below, the first question of law to be decided....

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....fresh show cause notice has been made optional and not mandatory. 2. We have heard Shri A.K. Pandit, ld. JDR for the Revenue and Shri K. Chatterjee, ld. Advocate for the respondents. We have also gone through the questions of law framed by the Revenue in the above application for reference to the Hon'ble High Court. From the order passed by the Tribunal we find that the impugned orders pas....