2006 (12) TMI 154

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....Excise under Section 35(H) of the Central Excise Act, 1944 against the order, bearing No. 330/2000/D, dated 12-9-2000, 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 the impugned order passed by the Tribunal in this case. The questions, proposed are as follow....

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.... Appeal on the ground that demand under section 11A was not issued within six months?" 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 accord....

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....g 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 jurisdiction. Once, therefore, we record this finding the questions of law can be called. As observed supra, in ....