2000 (6) TMI 448

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..... wri Shankar, Member (T)]. Respondents are absent and unrepresented despite notice. 2. These applications arises out of the orders of the Tribunal holding that the appellants before it were not liable to penalty under Rule 209A for their having dealt with goods which were liable to duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The Tribunal had applied t .....

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..... rlier reference having been made to the Gujarat High Court will not by itself dictate reference to be made in these matters. Nevertheless, since the Gujarat High Court had come to an opinion that there was a question of law which was required to be referred to, and that question being identical with that arise in these proceedings we are of the view that it should be appropriate to refer the quest .....

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