2001 (1) TMI 349

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..... [Order]. The issue involved in these three reference applications filed by the Revenue is whether the gate passes issued prior to 1-4-1994 but endorsed thereafter, would be covered by the expressions used in Entry No. 10 in the Table to the Notification No. 16/94 CE (NT) dated 30-3-1994. The Tribunal following their earlier decision in the case of Moosa Haji Patrawala Pvt. Ltd. v. Collec .....

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..... o avoid multiplicity of references, I consider that no fresh reference in these appeals is necessary and the decision arrived by the High Courts with regard to the references already made, may be made applicable to these cases also as and when such a decision from the High Courts is available. 4. Both the sides are at liberty to mention as and when the reference is replied to by the Hon ble High .....

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