2004 (12) TMI 102

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....ay in connection with the reference under Section 35H of the Central Excise Act, 1944. This is a provision for application to the High Court in relation to question of law in reference. The question as answered would be guiding the Tribunal to decide the appeal pending or disposed of by it. This is not an appeal before the High Court nor the High Court decides the appeal; it only answers the quest....

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....ence almost in identical expression and all are similar in nature. We had also occasion to deal with this question in CIT, WB v. Ruby Traders, [2004] 270 ITR 526 (DB) (Cal); Lalit Mohan Thapar v. CWT (Cal), GA No. 835 of 2002, AWT No. 3730 of 1998  disposed  of by  us  on 23rd July 2004; CIT, Kolkata v. Tata Tea Ltd., ITA No. 233 of 2002 disposed of on 17th June 2004 by us. Dis....