1999 (4) TMI 173

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.... [Order]. - This is an application by the department, seeking the indulgence of the Tribunal to make a reference to the High Court for the following questions : "1. Rule 57F (1)(ii) permitted the removal of inputs in respect of which the credit of duty has been allowed from the factory for home consumption or for export on payment of appropriate duty of excise as if such inputs have b....

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....actured by Mahindra and Mahindra and accordingly instead of reversing the equivalent amount of duty to the extent of credit availed they should have in fact paid the duty applicable to their own products as if the goods were manufactured by them. The said Show Cause Notices were confirmed by the Commissioner vide his Order-in-Original No. V.8703 (15) 19/90, dated 17-12-1991 on the ground that even....

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....ter is covered by the three member Bench decision in the case of C.C.E. v. American Service - 1996 (81) E.L.T. 71. 5. It is argued before me by the ld. DR that under similar circumstances, a reference application is pending in the case of the same assessee. I, therefore, reframe the questions referred in the same way in what was done in the earlier decision. Since the Tribunal in earlier c....