2004 (3) TMI 71

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..... a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short the 'Tribunal') to refer the following questions of law arising out of its order dated 21-3-2003 for the opinion of this Court :- "(i) Whether in the facts and circumstances of the present case the Tribunal could nullify the penalty imposed under Rule 209A on the plea that the same was issued fo .....

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..... d after hearing the Counsel for the petitioner, we are satisfied that the following question of law arises out of the order of the Tribunal :- "Whether the penalty imposed by the adjudicating authority vide Annexures P-2 and P-4 involving separate and independent transactions could be said to be second time penalty on the same facts?" 4.Accordingly, we direct the Tribunal to draw up a statemen .....

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