2010 (5) TMI 322

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ashutosh Mohunta and Mehinder Singh Sullar, JJ. Shri O.P. Goyal, Sr. Advocate with Ms. Kanwaljit Kaur, Advocate, for the Petitioner. S/Shri Sushil Gautam, Advocate for Gurpreet Singh, Sr. Standing Counsel, for the Respondent. [Order per : Ashutosh Mohunta, J. (Oral)]. - The Customs, Excise and Gold (Control) Appellate Tribunal has referred the following question of law for adjudicatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onth. 3. After hearing the learned counsel for the parties, we are of the considered opinion that as the petitioner's factory started production with effect from 17-11-1997, therefore, it was wholly unjust for the department to recover the duty for the whole month of November, during which, its factory had not commenced production. When the factory of the petitioner was not in production, then o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X