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1999 (9) TMI 324 - CEGAT, NEW DELHIExtract: ....... appreciation of evidence as well. 3. emsp Heard Shri Subhash Chand, ld. Advocate for the applicant and Shri S. Srivastava, ld. JDR for the respondent. 4. emsp On careful consideration of the submissions, we hold that no point of law arises out of the Tribunal rsquo s Order Nos. A/232-33/98-NB, dated 21-4-1998. Hence reference petition is rejected.
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