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2000 (11) TMI 789
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...., for the Appellant. Shri Mewa Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In this case, Hon'ble Allahabad High Court has directed the Tribunal to refer the following questions of law for decision by the Court : (i) Whether, for the purpose of taking credit of duty paid on inputs under Rule 57A read with Rule 57C of the said Rules, the relevant....
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....e Central Excise Tariff Act, 1985. They took Modvat credit under Rule 57A on the inputs received until 27-2-1993 and declared under Rule 57G for use in the manufacture of tea. Packet tea (final product) was not exempt and it was dutiable until the above mentioned date. However, on and from 28-2-1993 packet tea became wholly exempt from payment of duty vide Notification No. 2/93 and consequently th....
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....Ors. reported in 1999 (107) E.L.T. 557 (Tribunal) = 1999 (30) RLT 519 which, in turn, was based upon the judgment of the Allahabad High Court in the case of Super Cassette Industries Ltd. reported in 1997 (94) E.L.T. 302 (All.). Against the Tribunal's final order, the applicants filed an application for reference of questions of law which was allowed by the High Court vide its order dated 23-10-20....
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....the Tribunal's final order. 5. We have carefully considered the rival submissions. Having regard to the fact that similar cases have been referred to the High Court and demand stayed pending disposal of the reference application, and noting that the balance of convenience lies in favour of the applicants, we stay the operation of the Tribunal's final order No. A/833/99-NB, dated 6-9-1999 s....