2004 (3) TMI 715

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....pondent. ORDER Heard counsel on both sides. 2. This is an application by the Commissioner of Central Excise and Customs under Section 35(H) of the Central Excise Act, 1944 for issuing a direction to the Appellate Tribunal, Kolkata to refer the following questions of law said to be arising out of the decision of the Tribunal [2002 (142) E.L.T. 574 (Tri. - Kol.)] :- (i) Whether the learned ....

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.... of Section 11A for recovery of duty? (iii) Whether the provisions of Central Excise Acts and Rules have been wrongly interpreted by the Appellate Tribunal inasmuch as that despite adjudication of liability of the assessee to make payment of any sum under the Act and the Rules, the department is rendered unable to recover the adjudicated amount in case the assessee defaults in paying the same? (....