TMI Blog1999 (3) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... ang, Member (J)]. This Reference application is filed by the Revenue for referring the following question of law to the Hon ble High Court for their valuable opinion arising out of their Final Order Nos. A/2359-75/96-NB, dated 12-9-1996 : Whether items namely Refral Dip Tube Float; Refractory Bricks/Refractory Cements; Asbestos Magnesia and ACC Calundum/High Alumina Refractory Cement; and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Ltd. made a reference to the Hon ble High Court of Bombay. He, therefore, prays that this Reference application be allowed and the question of law be referred to the Ho nble High Court. The learned Counsel appearing on behalf of M/s. Hindalco Industries Ltd. opposed the request of the applicant on the ground that the Tribunal in their own case dismissed the Reference application filed by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of law was referred to the Hon ble High Court : (a) Whether in the light of the above discussion, the said products can be treated as input in terms of Rule 57A read with exclusion clause (i) of the Explanation read with Rule 57G of Central Excise Rules, 1944. (b) Whether the said product fulfils the description given under Explanation 57A. In the present case the Revenue wants the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Vide Final Order Nos. E/Ref./185/97-NB, dated 19-9-1997 [1997 (96) E.C.T. 328 (T)] and E/Ref/189/97-NB, dated 25-9-1997 rejected the Reference application filed by the Revenue whereby the Revenue made the request to refer the similar question of law as in the present application. As the Tribunal had already rejected the Reference application of the Revenue on similar facts, therefore, we do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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