2009 (10) TMI 28

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. M. M. Khanna, Sr. Advocate with Mr. Goverdhan Sharma, Advocate for the Respondents. [Judgment per Deepak Gupta, Judge (oral)]. - This application under Section 35H(1) of the Central Excise Act, 1944 has been filed seeking reference against the order passed by the Central Excise and Gold (Control) Appellate Tribunal dated 9.1.2003. The undisputed facts of the case are that both the res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eptable. Admittedly, the inspection notes in the case were issued on 7^th March, 1994. According to the revenue since the inspection notes were issued only on 7^th March, 1994, the goods could not have been cleared from the factory prior to the said date. This is the sole point which arises for consideration. It is an undisputed fact that the goods were in fact inspected by the authorized autho....