1982 (9) TMI 244

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....JUDGMENT Oza, Actg,C. J. This reference has bee made by the Tribunal, Jabalpur, for answering the following question : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that an appeal before the AAC was maintainable against WTO's penalty order passed under s. 18 (1)(a) of the WT Act, 1957, irrespective of the fact that the CWT had....

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....the WTO under s. 18 (1)(a), the assessee filed appeals before the AAC who rejected the appeals holding that as the CWT had passed an order under s. 18 (2A), an appeal to the AAC was not competent. Against this order of the AAC, the assessee went up in appeal to the Tribunal which took the view that in spite of the fact that the CWT had passed order under s. 18 (2A), still appeal to the AAC is comp....