2001 (7) TMI 154

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.... Commissioner of Central Excise has filed this petition under Section 35G of the Central Excise Act, 1944; (for short, the Act) seeking a mandamus directing the Customs, Excise & Gold (Control) Appellate Tribunal (for short, the Tribunal) to refer the following questions of law said to be arising from the order of the appeal 25/91 dated 28-4-2000 :- (a)     The show cause no....

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....d upheld the Collector's decision to disallow the credit of countervailing duty paid on imported inputs on the same grounds as in the instant case. Whether the same Bench taking diametrically opposite stand in an identical case without justifying the departure is legally correct? 2.Tribunal had allowed the appeal filed by respondent-assessee by recording the following findings :- "The Assist....

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....tion, there is no allegation of suppression, etc. We also find that the appellants have taken this plea in their reply to show cause notice and there is no finding by both the lower authorities on this point. For all these reasons, the show cause notice is not valid and accordingly the impugned order is set aside and the appeal is allowed." 3. Finding that the notice could not be issued beyond ....