2010 (10) TMI 181

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....Mishra, ASG, for the Appellant. S/Shri G. Jain, h/f Atul Pande, Advocates, for the Respondent. [Judgment per : J.P. Devadhar, J. (Oral)]. - Heard learned counsel for the parties. 2.This application is filed by the Commissioner of Central Excise, Nagpur-applicant against the decision of Central Excise and Gold (Control) Appellate Tribunal, dated 24-12-2002. 3. The applicant seek....

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....s provided under Rule 57-F(2) through a special procedure to be followed in this regard as well as procedure of Rule 57-J of the erstwhile Central Excise Rules, 1944?" 4. By consent, the application (wrongly numbered as Reference) is allowed. By consent, the application is treated as Reference and taken up for final hearing. 5. The relevant facts are that M/s. Central Cables Pvt. L....

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....he job workers, who are small scale industrial units have paid concessional rate of duty while returning the goods to Central Cables Pvt. Ltd. and the Central Cables Pvt. Ltd. have claimed full credit under Rule 57-B of the Central Excise Rules, 1944. 6. The question as to whether the Central Cables Pvt. Ltd. had transferred the raw materials to the job workers, if transferred the goods fo....