https://www.taxtmi.com/caselaws?id=210728 The Court dismissed the reference case petition under Section 35-G of the Central Excise Act as the impugned order post-dated the statutory cutoff of 1st July 2003, rendering it unsustainable both legally and factually. The judgment referenced a previous case favoring the revenue, leading to the petition's dismissal due to temporal constraints and lack of statutory support. The validity of certificates issued under Rule 57E for differential duty and entitlement to modvat credit based on supplementary invoices were also denied, with the Court emphasizing the limitation on reference case petitions for orders passed after 1st July 2003. en-us Thu, 10 Sep 2009 00:00:00 +0530 Mon, 20 Feb 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210728 The Court dismissed the reference case petition under Section 35-G of the Central Excise Act as the impugned order post-dated the statutory cutoff of 1st July 2003, rendering it unsustainable both legally and factually. The judgment referenced a previous case favoring the revenue, leading to the petition's dismissal due to temporal constraints and lack of statutory support. The validity of certificates issued under Rule 57E for differential duty and entitlement to modvat credit based on supplementary invoices were also denied, with the Court emphasizing the limitation on reference case petitions for orders passed after 1st July 2003. Case-Laws Central Excise Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210728