2000 (7) TMI 93

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.... J]. - In this reference case filed under Section 35H(1) of the Central Excises and Salt Act, the petitioner has prayed the Court to direct the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) to draft the statement of the case and refer the following questions to this Court for adjudication. 1.         Whether on the facts and in the circums....

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....assed by the Commissioner of Customs and Central Excise and CEGAT. It was contended on behalf of the petitioner before the Commissioner of Customs and Central Excise that the manufacture of dragline was not a secret operation on the part of the petitioner company and that they procured the materials from Heavy Engineering Corporation. From this contention, it is quite clear that even according to ....