1998 (6) TMI 166

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..... G.R. Sharma, Member (T)]. The Revenue has filed the captioned reference application stating that following point of law arises : 1. Whether the credit can be allowed on the strength of photocopy of triplicate copy of Bill of Entry, a document which is neither prescribed under Rule 57G(2) of the Central Excise Rules, 1944, nor prescribed by the Board in terms of powers conferred under Rule .....

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..... e Notice on the basis of which the Tribunal has decided the issue. Since the question of law purportedly arise out of the Tribunal s impugned final order, we note that there is nothing in the reference application in the ground of reference indicating that trade notice was either not applicable or the trade notice relied upon by the Tribunal was based on facts other than those in the present case. .....

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