2002 (10) TMI 2

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....ese appeals pertains to determination of the starting point in regard to payment of interest arising from the order of the Settlement Commission. A five-member Bench of the Settlement Commission had decided this issue against the Revenue by a majority judgment. When the matter came up for preliminary hearing, a three-judge Bench of this court was pleased to grant leave and directed these appeals t....

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....ission, as also its power to either waive or reduce the statutory interest and the questions, involved in these appeals were not decided. The issues involved in these appeals are not covered by the judgment of the Constitution Bench in the case of Ghaswala [2001] 252 ITR 1 (SC). This case involves the interpretation of the judgment of this court in the case of CIT v. Express Newspapers Ltd. [19....