1999 (1) TMI 215

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.... Dr. Samir Chakraborty, Advocate, for the Respondent. [Order]. - Vide the present applications, Revenue has sought to refer the following question of law to the Honourable High Court :- "Whether in the absence of Modvat declaration, Modvat can be claimed on undeclared inputs contrary to the express provisions of Rule 57G(1) of CER, 1944." The Tribunal vide its Order dated 15-6-199....

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.... where no declaration has been filed. He also submits that there is no Supreme Court's authoritative judgment on this point and submits that the matter may be referred to the Honourable High Court for conclusive settlement on this disputed legal position. 3. Countering the arguments, Dr. Samir Chakraborty, learned Advocate has referred to the Supreme Court's decision in the case of New Jeh....

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....Ghosh, learned JDR refers to the Supreme Court's decision in the case reported in 1994 (69) E.L.T. A169 and submits that according to the Collector, there was no declaration in this particular case. As such, it becomes a case of non-declaration. 5. After considering the submissions of both sides, we fully agree with Dr. Samir Chakraborty, learned Advocate, that it is not a case where no de....

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....LT 591 (CEGAT), "that the object of a reference is to get a decision from the High Court on a problematic or debatable questions and not on a dubious and simple point of law, although somehow the determination is somewhere linked up with a provision of law and the Tribunal is obliged to refer only that question of law which calls for investigation, examination, debate or when it is a dubious probl....