2002 (4) TMI 77 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh dismissed a reference petition under Section 35H(1) of the Central Excise Act, 1944. The Tribunal had deleted a demand for Excise Duty and penalty related to a shortage of PVC resin, stating the shortage was due to natural loss. The Court found no question of law arising from the Tribunal's order and dismissed the petition.