2006 (12) TMI 156

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.... i.e., Commissioner, Central Excise under Section 35H of the Central Excise Act, 1944 against the order, bearing No. A/1077-1099/98-NB (DB), dated 6-11-1998, 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 ca....

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.... 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 according to us the question proposed supra are referable questions of law to this Court for being answered on merits. 5. Since we are satisfied that the question which we have framed infra does arise out of the order passed....

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.... 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 this case, we are so satisfied. 6. Accordingly and in view of the aforesaid discussion, application, is allowed. The tribunal is directed to send the statement of case on the following questions :- "1. Whether re....