2006 (12) TMI 157

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....roached this Court by filing the present petition under Section 35H of the Central Excise Act, 1944 (for short, "the Act") seeking a direction to the Customs, Excise and Service Tax Appellate Tribunal (for short, "the Tribunal") to refer following question of law arising out of order passed by the Tribunal in final Order No. A/842/02/NB(SM), dated 4-7-2002. (i) Whether credit is admissible in t....

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.... 1985 and was availing the benefit of Modvat credit under Rule 57A/57Q of Central Excise Rules, 1944. On scrutiny of monthly RT-12 returns for the period January 1999 to July 1999, it was noticed that the assessee besides being engaged in manufacture of dutiable goods was also carrying out job work for other parties without payment of any duty. On a pointed inquiry, it was revealed that the assess....

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....ilure, the duty calculated at the rate of 8% of the price, (excluding sales tax and other taxes, if any payable on such goods), was payable. 3. On notice of motion having been issued, no one has appeared for the respondent assessee despite service. We have heard learned counsel for the revenue and are of the view that the following question of law requires adjudication by this Court. "Whethe....