1997 (2) TMI 208

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....urva Bhattacharya, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Arguing the Reference Application, Shri Y.R. Kilaniya, learned DR submitted that the following points of law arise out of the final order of the Tribunal in the case of Bajaj Sewashram, decided under Order No. A/1930/96-NB, dated 30th July, 1996 - 1996 (87) E.L.T. 726 (Tribunal) : (1) Whet....

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.... by the learned DR that under the provisions of Rule 57G, the assessee is required to file declaration indicating the description of the final products and the inputs intended to be used in each of the said final product. That each of the final product is required to be declared along with the list of inputs of each product before taking credit. It was also submitted that the declaration filed by ....

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....ispute or a disputable question of law. A Tribunal is obliged to refer only to a question of law which falls for investigation, examination and debate. Where a point of law decided by the Tribunal is positively certain, there is no obligation on the part of the Tribunal to refer the matter as the point cannot be termed as a question of law. It is not every point of law that is required to be refer....

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....cise Rules, 1944 provides that `notwithstanding anything contained in Rule 57G, the Assistant Commissioner of Central Excise may allow credit of duty paid on inputs received by the manufacturers under an invoice as may be described and that it was to the satisfaction of the Assistant Commissioner to allow or not to allow. We find that the satisfaction of the Assistant Commissioner is based on fact....