2005 (3) TMI 166

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.... application made under Section 35(G)(3) of Central Excise Act made by the Commissioner Central Excise consequent upon the dismissal of their reference application for making a reference to this Court by the Tribunal (CEGAT), dated 9-11-1996, passed in Reference Case No. E/Ref/110-96-NB-In E/A/No. 419/95-NB which in turn arise out of CEGAT final order passed in Appeal No. E/419/95-NB, dated 6-5-19....

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....have been referred to this court and since the Tribunal committed an error of law in not referring to this court, the same be called by this Court by directing the Tribunal to refer. 5. Heard Shri Vinay Zelawat, learned Counsel for the applicant and Shri Tapan Trivedi, learned counsel for the non-applicant. 6. Learned counsel for the assessee while supporting the impugned order of Tribunal, ....

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....ur considered opinion, the question proposed by the petitioner is a question of law and being referable one should have been referred to this court. Firstly, it is not finally decided one way or other by the Apex Court. Secondly, even it does not appear to have been decided one way or other by any other High Court much less by jurisdictional High Court. Thirdly, if at all, it is decided, then it i....

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....urt but none of these decisions directly decide the question proposed. In other words, these decisions may be a guideline to answer the question either way keeping in view the product in question, its utility, use in manufacture of ultimate product but on that ground, this court at this stage cannot hold that question of law does not arise. 10. At this stage, this Court is only concerned with t....