2002 (7) TMI 2

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..... 270 of 2000, wherein the learned judges chose to dismiss the appeal filed by the Revenue summarily on the ground that they do not find any substantial question of law involved in the appeal. The Revenue sought to raise before the High Court for its consideration the following questions of law which, according to the appellant, constituted substantial questions of law and which also required to b....

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.... which we designedly do not intend to refer to in this order to avoid giving any indication of expressing any opinion either way, we consider it appropriate and necessary to set aside the order of the High Court under challenge on the simple ground that the questions sought to be raised constitute substantial questions of law and really call for at any rate consideration on the merits and decision....