2000 (10) TMI 544 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata was directed by the Hon'ble High Court of Orissa to submit a statement of facts regarding the question of whether CEGAT has inherent powers to relax provisions of Central Excise Law. The Revenue Department prepared the statement of facts as directed by the High Court, with both parties agreeing to the submission. The statement of facts was forwarded to the High Court along with the order and relevant documents.