1997 (9) TMI 191

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..... er per : P.C. Jain, Member (T)]. The subject Reference Application according to the applicant-Commissioner raises the following question of law which arising out of Tribunal s Order No. S-22/A-44/Cal./97, dated 14-1-1997 :- Whether Hon ble CEGAT is correct in allowing the Party s Appeal when the Cess Act provides for Multipoint Cess, therefore, cess would be payable on captive consumption .....

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