2002 (4) TMI 77

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....K. Sud, J.]. - The Revenue has filed this reference petition under Section 35H(1) of the Central Excise Act, 1944 (hereinafter called 'the Act') seeking a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter called 'the Tribunal') to refer the following question of law, arising out of its order dated 15-1-2001 [2001 (129) E.L.T. 86 (Tri. - Del.)], for the ....

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....demand for the aforesaid amount was, therefore, created as payable by the respondent. A show cause notice for imposition of penalty under Rules 571(4), 173Q and 226 of the Central Excise Rules, 1944 read with Section 11AC of the Act was also issued. The Commissioner, Central Excise, Delhi-III vide order dated 11-5-2000 confirmed the demand of Excise Duty and also imposed penalty equivalent to the ....

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....rder of the Tribunal shows that no such contention was raised on behalf of the department. An issue which had neither been raised before the Tribunal nor had been considered by it, cannot possibly arise out of the order of the Tribunal. 6.Even otherwise, the Tribunal has deleted the addition by observing that "the appellants have explained satisfactorily that the shortage of resin was due to fa....