TMI Blog1993 (12) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ross on the matches cleared from the factory. On 27-12-1985 the officers of the respondents inspected the premises and on the basis of inspection a show cause notice was issued on 1-2-1987. In the show cause notice it was pointed out that the petitioner has suppressed the production of matches for the year ending March, 1986 and called upon the petitioner to show cause why the penalty should not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was dismissed, but the penalty was reduced to Rs. 500/-. 2. I am not called upon to go into the merits of the case because of a technical flaw pointed out in the order of the first respondent. The contention is that the first respondent has not considered and rendered a finding on all the points raised by the petitioner in the appeal. Though the learned counsel for the petitioner has refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has also sought for a reference to the High Court on certain points of law and that application is said to be pending on the file of this Court before a Division Bench. It is open to the parties to agitate that question separately. That would not prevent me from holding that the order of the Tribunal is defective to the limited extent that they have not considered the question of limitation as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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