1998 (3) TMI 309

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This is an application filed under Section 35G(1) of the Central Excise Act, 1944 seeking reference of the following questions of law purported to have arisen out of Tribunal's Final Order No. A/978/97-NB, dated 14-7-1997 in which it was held that no process of manufacture was involved in the repairing/re-conditioning/re-m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....han 30% of cum duty value of new transformer, as held by the Tribunal." 2. We have heard Shri Nayyar, who submits that the question whether the process of change of the important parts such as leg coils, etc. in the damaged transformers amounts to manufacture of new transformers is a mixed question of law and fact requiring reference to the jurisdictional High Court. We are not in agreemen....