2001 (3) TMI 130

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..... sp; [Order per : Justice K. Sreedharan, President]. - These appeals have come before us on a reference made by the West Regional Bench at Mumbai. After hearing lengthy arguments advanced by the learned Counsel representing the appellant and the learned Departmental Representative, we are convinced that the benefit claimed by the appellant of Notification 53/88 and 14/92 are not available to them .....

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..... on, this Tribunal is not to go into the hypothetical question of the scope and binding nature of the Notification. The question referred need be answered only in circumstances where assessee establishes the requirements warranting the application of the Notifications. In the instant case, the assessee did not bring out any circumstance to establish that he is entitled the benefits of the Notificat .....

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