TMI Blog1999 (12) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... fore 1-4-1994 and endorsed after that date were valid duty paying documents for taking Modvat credit. The Tribunal had followed its earlier decision in Moosa Haji Patrawala reported in 1996 (83) E.L.T. 620 while dismissing Department s appeal. 3. Ld. JDR Shri M.M. Dubey appearing for the applicant Commissioner in the Reference Application has submitted that the Tribunal has on earlier occasions allowed such applications. He submitted that in the case of M/s. Moosa Haji Patrawala itself, the Tribunal had allowed a reference of the same point of law to the Hon ble Bombay High Court as per Order No. 3506/96-WZB, dated 7-10-1996 as reported in 1997 (92) E.L.T. 588. Accordingly ld. JDR pleaded for reference of the following question of law to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt should be by Notification in the Official Gazette. Notification No. 16/94-C.E. (N.T.), dated 13-3-1994 was, therefore issued enumerating the documents prescribed as original documents and referring file number and the date of the order under which the various documents were initially prescribed to be original documents. The Notification and the two entries of the Table which are relevant to the disposal of this application are reproduced below :- Notification No. 16/94-C.E. (N.T.), dated 30-3-1994. In exercise of the powers conferred by rule 57G of the Central Excise Rules, 1944 the Central Government hereby prescribes the documents specified in Column (3) of the Table hereto annexed and issued under the authority of the Central Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore 1-4-1994. In a large number of judgments the manner and method of interpretation of taxing statutes has been discussed. The consensus is that a taxing statute is to be interpreted strictly and literally. The strict construction of notification is that, in order to become eligible documents, the endorsed gate pass must have been endorsed prior to the date 1-4-1994. It would therefore appear that under this Notification a gate pass issued prior to 1-4-1994 but endorsed after this date would cease to become eligible document. 7. We are satisfied that a question of law does arise out of the Tribunal decision which is required to be referred to the Hon ble High Court on the lines of the Question of Law, framed above. 8. The Registry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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