2004 (3) TMI 715

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....v Ranjan, Advocates, for the Respondent. 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.....

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....ure or recovery of any sum of any kind payable to the department or provisions 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 u....

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....of the Tribunal and the Petition for Special Leave to Appeal to Supreme Court against the decision of the Bombay Bench of the Tribunal, was rejected by the Supreme Court and in that situation, there is no warrant for compelling a reference as prayed for. On considering the relevant facts in the light of the arguments raised before us and noticing the reasons stated in its decision by the Tribunal,....