1998 (9) TMI 196

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..... Order per : S.L. Peeran, Member (J)]. -  This reference application has been filed by the Revenue against the order of the Tribunal Bearing No. 75/98 dated 15-1-1998. The Revenue seeks to refer the following question to the High Court : "Does the CEGAT have inherent powers to condone a lapse as procedural when the law does not confer any discretionary powers on the Tribunal?" 2. Heard .....

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..... E., New Delhi. (3) Order Nos. A/779-791/97-NB - Indra Poly Fabs Pvt. Ltd. In view of the law having been settled in terms of the noted judgments, the Tribunal allowed the appeal. 4. The question raised by the Revenue for reference to the High Court is intriguing and beyond comprehension. Question of law raised from the order of the Tribunal should be in terms of Section 35G(1) of the .....

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