2005 (4) TMI 79

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....on made by the Commissioner of Central Excise and Customs (Revenue) under Sec. 35H of the Central Excise Act, 1944 praying for a direction to the Tribunal (CEGAT) to refer the questions of law to this Court which according to them are said to arise out of the appellate order dated 16-12-1999 No. A/1177-80/99-NB(DB) passed in E/A-724-727/99-NB. 2.Heard Shri V. Zelawat, L/c for petitioners and Sh....

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....orities and which eventually came to be decided by the Tribunal by passing the impugned appellate order as to whether Assessee (respondents herein) are entitled to utilize the credit earned on inputs used in manufacture of mopeds on payment of Central Excise Duty on scooters in which such inputs were not used, whether the impugned demand raised on the Assessee for Rs. 2,57,64,971.40 paisa is barre....

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....uestions of law but essentially questions of fact and stands decided by several decisions. Learned counsel placed reliance on 2001 (127) E.L.T. 11 (S.C.) - K. Ravindranathan Nair v. CIT; 2004 (174) E.L.T. 154 (M.P.) - Ratlam Wires P. Ltd. v. CESTAT, New Delhi; 2002 (143) E.L.T. 263 (Del.) - Hanunumt Cement P. Ltd. v. Union of India; 2002 (146) E.L.T. A316; Order dated 7-1-2004 of Delhi High Court ....

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....ses relied on at the time of answering the questions on merits because at this stage we are not able to notice any case which may conclude the controversy in favour of Assessee. 8.In view of aforesaid discussions we allow the application and direct the Tribunal to refer to this Court following questions along with the statement of case - (i) Whether in the facts and circumstances of the case....