2002 (10) TMI 112

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....on under Section 35H(1) of the Central Excise Act, 1944 for a mandamus directing the Customs Excise and Gold Control Appellate Tribunal, New Delhi to refer to this Court the question of law, which according to the Department arises from its order dated February 22, 2001, copy of which is at Annexure P3 with the petition. 2. We have heard Counsel for the Department and also perused the order of th....

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....ch documents are valid duty paying documents under Rule 57G of the Central Excise Rules. 4. Learned Counsel for the petitioner fairly concedes that the Department has accepted the view of the Tribunal in these two cases and that no reference petition was filed. He, however, states that the Tribunal had itself taken a different view in another case in IFCA Bottling Co. v. Commissioner of Central E....