2009 (9) TMI 658

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....an, J.]. - The reference case petition is filed against the Final Order No. 561/2003, dated 3-7-2003 [2003 (156) E.L.T. 485 (Tribunal)] on the file of Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai with a request to direct the Tribunal to state the case and refer the matter to decide the following question of law : "1. Whether the clause (I) to Rule 57AE of th....

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.... statute from every order passed in appeal by the Appellate Tribunal on or after 1st July 2003. A reference case petition can be maintained in respect of the order passed by the Tribunal prior to 1st July 2003 only. 3. In this case, the order impugned is passed subsequent to 1-7-2003. Hence, the reference case cannot be maintained as per the statute. Further, on facts also, the learned couns....