2001 (11) TMI 90

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....upta, J. (Oral)]. - The petitioner is engaged in the manufacture of steel ingots and billets. It has filed this petition under Section 35H(1) of the Central Excise Act, 1944 with the prayer that the Tribunal be directed to state the facts and refer the following two questions of law for the opinion of this Court:- 1. "Whether the excise duty on goods not actually manufactured can be levied and ....

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....missed by the Commissioner, Central Excise and the Custom, Excise & Gold (Control) Appellate Tribunal. 4.It has been contended on behalf of the petitioner that the meter reading had been duly noted by the staff of the department on January 17, 1998. A copy of the relevant extract has been produced as Annexure P4 with the petition. Furthermore, it has also been submitted that the petitioner had ....