9911796707
TMI Blog1990 (1) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... - This Reference Application has arisen out of the Order No. 185/Cal/1989 -185 dated 17th August, 1989 passed by this Tribunal disposing of Appeal No. E-127/88. The applicants in the Reference Application, were respondents in the Appeal before the Tribunal. 2. During the course of original proceedings, the applicants vix. SAIL were issued with a Notice by the Assistant Collector of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aroda v. Appellate Collector of Customs, Bombay, reported in 1987 (30) E.L.T. 641 (S.C.) = 1985 ECR 289 SC. 3. Shri N. Mookherjee, the learned Consultant appearing on behalf of the applicants, contended that a point of law has arisen out of the order of this Tribunal, wherein, inter alia, this Tribunal had held that since they could not produce any evidence to show that the payment was made unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1989 referred to supra. In this connection, we would like to refer to another similar matter, wherein the Hon ble High Court of Calcutta vide Order No. 7933 dated 7-9-1989 in Matter No. 761 of 1984 [Arising out of Order No. 459/Cal/83-2891 dated 25-11-1983 in R.A. No. 10/83, arising out of Order No. 278/Cal/83-1595 dated 16-7-1983 passed by this Tribunal in disposing of Appeal No. ED(T) Cal-55/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble High Court of Calcutta had directed the Tribunal to refer the matter to the Hon ble High Court on the aforesaid terms. Therefore, in view of this decision of the Hon ble High Court in a similar matter, we are of the opinion that a point of law has arisen in the present case and accordingly we refer the same to the Hon ble High Court of Calcutta for valued opinion, in the following terms: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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