2006 (12) TMI 148

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....missioner, Central Excise under Section 35H of the Central Excise Act, 1944 against the order, bearing No. 640/2000/B, dated 3-5-2000, passed by CEGAT. 2.By this application the Revenue has sought calling for the reference  from the Tribunal on the following question of law which according to the applicant arises out of me impugned order passed by the Tribunal in this case. The questions p....

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....interest on confirmed demand was not leviable under Section 28AB in the Customs Act, 1962" 3.Heard Shri V.K. Zelawat, learned Assistant Solicitor General of India for the petitioner. 4.Having heard learned counsel for the petitioner and having perused record of the case, we are of the opinion that this application deserves to be allowed by directing the Tribunal to send statement of case as ....

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....r calling the statement of case from Tribunal is, recording of finding by this court; as to whether questions proposed by the applicant do arise out of the impugned order of Tribunal and whether they are referable questions of law or not for their answer on merits by this court in our reference. Once, therefore, we record this finding the questions of law can be .called. As observed supra, in this....

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.... 3. Whether on facts found proved, Tribunal was justified in granting benefit of concessional rate of duty to assessee on the strength of two exemption notifications, referred in question no. 1? 4. When the imported components were not used in manufacture of LCV by the assessee but were diverted for meeting the spare part requirements for vehicles under warrants scheme, whether respondent (as....