1997 (11) TMI 223

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....ent. [Order per : G.A. Brahma Deva, Member (J)]. - This Reference Application is filed by the applicants to refer the following questions to the High Court for its considered opinion with reference to the order passed by the Tribunal [Order No. 347/97-C, dated 4-6-1997 - 1997 (94) E.L.T. 398 (Tribunal)] on the ground that point of law arises : "In applying Re-Chapter Note to T.I. No. 24 partly....

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....g resultant snuff in bulk as well as in smaller packages ranging from 10 gms to 500 gms. They had not paid any duty on such clearances. A show cause notice was issued to them charging that the activity undertaken by them amounted to manufacture of snuff on which duty was payable. The Additional Collector who adjudicated the matter confirmed the duty amount of Rs. 33,615/- in addition to imposing p....

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....y, by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court." 4. Accordingly if the mat....