2001 (9) TMI 392

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....aring for the Revenue. 2. This reference application is filed by the Revenue under Section 35G of the Central Excise Act, 1944. This reference application is filed by the Department with reference to the Final Order Nos. 1544-1546/99, dt. 25-6-1999 [2000 (116) E.L.T. 288 (T)] on the ground that the following questions are to be referred to the High Court for its considered opinion :- (i) Whether Hon'ble CEGAT's judgment in the case of NGEF Ltd., 1995 (77) E.L.T. 238 viewing that 'transformer oil' cannot be considered a component of the transformer, can be regarded as overruled by the CEGAT's Larger Bench decisions in 1996 (82) E.L.T. 575 (T) in the case of Ramkrishna Steel Industries Ltd., v. CCE Madras, 1996 (86) E.L.T. 61....

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....ower handling capacity exceeding 75 KVA) falling under heading 8504" (and not transformer oil) were included in the Explanation (1)(d) of Rule 57Q vide Notification No 11/95-C.E. (N.T.), dated 16-3-1995. 3. In the Cross-Objections, it was submitted by the party that the Tribunal's Final Order Nos. 1544-1546/99, dated 25-6-1999 passed prior to 1st July, 1999 was forwarded both to the factory and the Commissioner of Central Excise, Belgaum with the Tribunal's letter E/1856/97 dated 28-6-1999/9-7-1999. The said letter of the Tribunal was received by the Respondents on 31-7-1999. Accordingly the Commissioner of Central Excise, Belgaum should have also received the same by 31-7-1999 itself. Against Serial No. 6 of the Reference Application in....

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....isation to the Deputy Commissioner. He also relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Allahabad v. Technical Associates reported in 2000 (119) E.L.T. 133 (T). In that case it was held that Reference Application filed by the Assistant Commissioner is not maintainable since the Commissioner has no power to authorise the Asstt. Commissioner to file the subject application. 6. I have carefully considered the submissions made by both sides on maintainability of the reference application. I am not convinced with the pleas taken by the party that reference application was received by the Tribunal long after the expiry of 60 days from the receipt of the order by the Commissioner. As can be seen from ....