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TMI Blog2019 (8) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.Archana Sinha, Adv. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE JYOTI SARAN) Heard Mr. D.V. Pathy, learned counsel for the petitioner and Mr. S.P. Tripathi, learned Senior Standing Counsel for the Central Excise Department. This tax case was filed by invoking the provisions of Section 83 of the Finance Act, 1994 (hereinafter referred to as 'the 1994 Act') read along side Section 35H of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The other aspect of the matter is that the judgment and order dated 19.02.2002 of the Tribunal whereby the claim of the petitioner was rejected and the complete text of which is placed on record by way of supplementary affidavit, came up for consideration before the larger bench of the Tribunal in the case of Larsen and Toubro Ltd. versus Commissioner of Income Tax, Chennai and vide judgment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner seeks a direction to the Tribunal to refer the substantial question of law which is raised in the case. Now besides the fact that Section 35H providing for such reference stands deleted, the other prayer also cannot be entertained because the very judgment rendered by the Tribunal in the case of the petitioner has been overruled by a larger bench. In other words, the issue before us is prima ..... X X X X Extracts X X X X X X X X Extracts X X X X
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