2008 (10) TMI 627

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, Chennai to refer the following questions of law on drawing the statement of facts for opinion of this Court : (i)   Whether the filing of declaration under Rule 57T of the Central Excise Rules, 1944 is a mandatory and substantive requirement or a procedural requirement; and (ii)  Whether or not non-compl....