2015 (1) TMI 758

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....Srinivas, for the Respondent. JUDGMENT This Central Excise Reference case has been filed under Section 35H(1) of the Central Excise Act, 1944 seeking reference of the following questions said to be arising from the orders dated 21-5-2002 in Appeal No. E/112/2002 on the file of CEGAT, Bangalore. "1. Is final order of CEGAT legally correct in holding that "Rule 57S(2)(b) applies when the cap....

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.... the appellant-unit was doing job work though it had stopped manufacture of products by itself. 1st appellate authority has held that invocation of Rule 57S(2)(b) of Central Excise Rules, 1944, is not applicable inasmuch as there is no removal of goods from the factory. This finding was not challenged by the department before the Tribunal. 3. In that view of the matter, questions now sought ....