2000 (12) TMI 574

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..... ence application filed by the Department alleging that a question of law as formulated in this application has arisen out of the Final Order dated 16-2-1999 passed by the Tribunal in the captioned appeal. The question of law formulated by the applicants is as follows : Whether gate passes issued prior to 1-4-1994, but endorsed after that date would fall under the coverage of entry No. 10 in the .....

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..... er Reference Order No. 3506/96-WRB, dated 7-10-1996. Ld. JDR further submits that, on the grounds of reference from Moosa Haji Patrawala s case, the question of law as formulated in the present application should also be referred to the appropriate High Court. 4. Ld. Consultant vehemently opposes this application. He submits that the Final Order dated 16-2-1999 of the Bench had placed reliance o .....

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..... to be made, it was only in the case considered by the Larger Bench. The reference Bench rejected the reference application. Ld. Consultant further submits that the issue involved in the instant case is not the same as the issue involved in the case of Moosa Haji Patrawala. He prays for rejecting this application. 5. I have carefully examined the rival submissions. In the case of Moosa Haji Patra .....

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..... haphekar Engg. P. Ltd. (supra) which was relied on by the Bench in the final order involved in the present case. I do not find any merit in the submission of ld. Consultant that the question of law arising out of final order dated 16-2-1999 is different from the one which arose out of the order in the case of Moosa Haji Patrawala or the order in the case of Chaphekar Engg. P. Ltd (supra). The reli .....

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..... eserve to be referred. The said question as formulated by the applicants is whether the Tribunal is correct in dismissing the appeal of the Department when identical issue is still pending for decision before the High Courts. This question cannot be referred to a High Court inasmuch as there are High Courts decisions to the effect that mere pendency of a referred issue before High Court does not .....

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