1999 (10) TMI 327

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....cate, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. - Commissioner of Central Excise, Chandigarh has filed a reference application under Section 35 G(1) of the Central Excise Act, 1944 praying for referring the following question of law which according to the Applicant, has arisen out of the Tribunal's Final Order No. A/567/98-NB (DB), dated 10-7-1998. The Commissioner has form....

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....ecision in Machine Builders v. C.C.E., [1996 (83) E.L.T. 576] and two other decisions holding that it was for the Department to produce evidence that the inputs in question were clearly recognisable as non-duty paid once the assessee takes a stand that it was coming within the category of goods which are duty paid. 3. The Commissioner in the Reference Application has stated that the Tribun....

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....nd relied on in the Final Order under reference. He therefore, submitted that a question of law has arisen and the same may be referred to the Hon'ble High Court of Punjab and Haryana in terms of the Reference Application made by the Commissioner. 5. Shri Harbans Singh, ld. Advocate submitted that the legal point has been clearly settled by the Larger Bench decision in Machine Builders cas....