TMI Blog1999 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : A.C.C. Unni, Member (J)]. This is a Reference Application filed by the Commissioner of Central Excise, Meerut seeking to refer the following points to the Hon ble High Court. The points of reference, therefore, that emerge are (i) whether Hon ble Tribunal was correct in giving consequential benefit to party by holding that no SED is attracted on goods lying in stock as on 28-2- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty (SED) by Notification and since on the last date when the goods were liable to Special Excise Duty (SED) under Finance Act, 1988, they were exempted from the said SED by virtue of Notification No. 101/89, no SED was attached to their manufacture. As a consequence, the Tribunal had allowed the appeal with consequential benefits to the appellants in accordance with law. 3. Ld. JDR submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reference Application was not maintainable since the question raised related to the rate of duty as would be clear from the two points of reference formulated by the Department. Further, the Tribunal Order had also not given any direction for refund of the SED. Therefore, the Reference Application may be rejected, submitted the ld. Counsel. 5. We have considered the submissions. We agree with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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