2004 (4) TMI 89

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is reference application under Section 35G(1) of the Central Excise Act seeks to raise as many as nine questions for reference to this Court. These questions are mentioned in the application and hence need not be repeated. 2.We have heard the learned Counsel for the parties and have carefully perused the order of the CEGAT dated 25-10-2002 [2003 (159) E.L.T. 218 (Tri. - Del.)]. 3.The assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....all part of the value of the goods, as the assessee had claimed that only goods manufactured in its factory was liable to duty and the remaining goods were purchased from the market. This discovery led to further investigation and ultimately a show cause notice was issued alleging that the assessee had manufactured LT panels in the factory in regard to seven contracts and in those cases the assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rames. It was held that the assessee had actually suppressed the actual state of affairs regarding what it manufactured in the factory and the real value of such equipment from the central excise authorities by preparing two sets of documents showing false value of the items covered by them. The duty was paid only in respect of the value of "panel frames" which constituted only a small portion of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stion is raised before the Tribunal it cannot be said that this question arises out of the order of the Tribunal. 10.It may be pointed out that Section 35G(1) is analogous to Section 256(1) of the Income-tax Act where also the expression "arising out of the order of the Tribunal" has been used. There is a catena of decisions on the interpretation of Section 256(1) which in our opinion would als....