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1999 (12) TMI 825
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....ri, Advocate, for the Respondent. [Order]. - The Revenue has filed the present Reference Application praying for referring the following questions of law to the Hon'ble High Court :- "(i) Whether the Hon'ble CEGAT is correct in holding that containers which are durable and returnable in nature and used by the assessee for packing/filling of Chlorine after the manufacture....
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....n issue can be decided based on an Emperical formula which is a creation of the Appellate Commissioner and not supported by legal parameters ? (iv) Whether Appellate Commissioner is correct in taking into consideration additional funds, i.e. allowing margin in the before the original adjudicating authority ?" 2. Arguing on the application, Shri T. Premkumar. ld. SDR fairly a....
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.... preliminary point of treating the cylinders as capital goods. As such, it was not open to the Commissioner (Appeals) to lay down the method of calculation for the first time in her appellate order, which in any case has no legal basis. He further submits that the Tribunal has not given any finding on this aspect of the order of the Commissioner (Appeals). Accordingly, he prays that the present Re....
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....ubmissions made from both the sides, I over-rule the objection raised by the ld. Advocate for the respondent that a clarification is sought by the Department at a belated stage. Revenue has made a prayer for converting the present Reference Application to an application seeking certain clarification on the order passed by the Tribunal vide which the impugned order of the Commissioner (Appeals) has....