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2005 (3) TMI 141

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....er of Central Excise and Customs, under Section 35(H)(1) of Central Excise Act, 1944, consequent upon the decision rendered by CEGAT in appeal filed by the respondent being Appeal No. E/2164/99-Mum., which in turn arises out of Order-in-Original No. 15-Comr/C/Ex/Ind/99, dated 19-3-1999 decided by Commissioner of Central Excise. It is the case of applicant i.e. Commissioner, Central Excise that fol....

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....or the applicant and Shri S.N. Kohli, learned Counsel for the non-applicant. 4. Having heard learned Counsel for the parties and having perused record of the case, we are of the view that question proposed by the applicant i.e. Commissioner, Central Excise does arise out of the appellate order, referred supra and secondly, it being a referable question of law requiring interpretation of two tarif....

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....that the question of law proposed by the applicant is a question of law as contemplated under Section 35H sub-section (2) read with sub-section (4) of the Central Excise Act, 1944 and hence, the same needs to be answered by this Court in exercise of our powers conferred under the law. We are not satisfied with the submission made by the learned Counsel for the assessee when he contended that it is....