2001 (4) TMI 128

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....xcise, Meerut for referring the following question to the High Court, arising out of Tribunal's Final Order No. A/420/98-NB(S) dated 21-4-98: - "Whether M.S. Rounds bars, M.S. Plates, H.R. Plates, Shapes and Sections etc. would fall under the category of items given in explanation 1(b) of Rule 57Q of Central Exicse Rule, 1944 as it stood at the relevant period and would consequently become elig....

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....decision in the case of Otis Elevator Co. (I) Ltd. v. C.C., Bombay, 1996 (86) E.L.T. 146 (T). On the other hand Shri Ashok Sagar, learned Advocate, submitted that the averments made in Reference Application does not arise out of the decision in question as it was never the case of the Department that the impugned materials were used as building materials. 3. I have considered the submissions of....