2005 (10) TMI 95

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....r Section 35H(1) of the Central Excise Act, 1944 the High Court of Allahabad, by its order of November 21, 2003, framed a question of law and asked the Tribunal to refer the said question of law for the decision of the High Court. The question of law framed by the High Court is as follows : "Whether this CEGAT in its order dated 4-5-2001 has rightly held that the assessee was not entitled to Modv....

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....urnishes the reason for calling for a reference. Undoubtedly, the opinion expressed therein is neither final nor binding on the Court which may ultimately determined the question of law, that is referred to it. 6. Having heard learned Counsel for the parties, we are satisfied that a question of law does arise for consideration of the High Court and we, therefore, find no infirmity in the impugned....