1997 (1) TMI 343

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....e, for the Respondent. [Order]. - The above Reference application has been filed under Section 35G of the Central Excises and Salt Act, 1944 with reference to the Final Order No. A-1398/96-NB, dated 13-5-1996. According to the applications, the following questions of law requires reference to the jurisdictional High Court : (1) Whether the Hon'ble Tribunal is correct in altering the ....

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....ion No. 1/93 because Notification No. 1/93 is not at par with Notification No. 175/86. (6) Whether in fact the facts and circumstances of the case and in view of decision of the Tribunal in the case of M/s. Genesh Metal Processing v. U.O.I. [1996 (81) E.L.T. 11 (A.P.) = 1995 (57) ECR 252], the CEGAT Final order No. A/1398/96-NB, dated 13-5-1996 is legally correct and proper order or not. ....

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..... 30 lakhs in accordance with the provisions of Clause 2 of Para 1 of Notification 1/93 and had no option to pay duty of excise, it was violation in case the final product was exempted from duty. It was further alleged that no credit of duty was available to the respondents as per the provisions of Rule 57C. 4. The lower authorities have confirmed the duty demand and also imposed a penalty....

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...., it is not material for the purpose of Rule 57C. He relies upon the findings of the Hon'ble Andhra Pradesh High Court in the case of Ganesh Metal Industries v. Union of India [1996 (81) E.L.T. 11 (A.P.) = 1995 (57) ECR 252 (A.P.)] in support of this contention. 6. The learned Counsel Ms. Ginny Bedi opposes the application stating that this issue in the appeal under reference has been deci....