1985 (10) TMI 234

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....ntral Excises & Salt Act, 1944 arising out of the Tribunal's Order dated 17-1-1985, the applicants have required us to refer to the High Court the following question: "Whether lignite (LECO) falling under Tariff Item 68 is a raw material or a Component part in the manufacture of Ferro Alloys (Falling under Tariff Item 68 at the material time) entitling for proforma credit under Rule 56A of the ....

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....ed against the order of the Appellate Collector before the Government has been transferred to the Tribunal in terms of Sec. 35P, of the Central Excises and Salt Act, 1944 for being treated as if it were an appeal filed before the Tribunal. 3. The respondents explained that 'LECO' was carbon which was accepted as a reducing agent in the recovery of metal from ore and it promoted fusion of t....