1999 (8) TMI 175

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....ndents. [Order per : Archana Wadhwa, Member (J)]. - These reference applications have been filed by the Revenue arising out of the Tribunal's Order Nos. 1744-1751/Cal/97, dated 23-12-1997 vide which the appeals filed by the Commissioner of Central Excise, Bhubaneswar were rejected. The appeals were refected by following the judgment of the Tribunal in the case of Hero Cycles Ltd. v. C.C.E., Cha....

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....e find that the reference application of the department in the case of Hero Cycles Ltd. was rejected by the Tribunal. Shri Kenedy, JDR has also not been able to show us as to whether the reference application filed by the department in Punjab & Haryana High Court has been admitted or not. Mere filing of an application in the High Court cannot be made the ground for allowing the present reference a....