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TMI Blog2000 (3) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... ujral, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue has filed the above application under Section 35G(1) of the Central Excise Act, 1944 for reference of the following question of law purporting to have arisen out of Tribunal's Final Order No. E/06/99-B1 dated 5-1-1999 [1999 (114) E.L.T. 1008 (Tribunal)]. "Whether the following clear cut allega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to avail the small scale exemption in respect of the goods manufactured and cleared which could have enabled the Department to evaluate the availability of exemption". 2 We have considered the rival submissions. We find that in the present case, the show cause notice covering the period from March, 86 to 5th September, 88 was issued on 28-3-1991. The Bench has recorded a finding on its i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessees for demand of duty and imposition of penalty. The above finding has been rendered on the understanding and appreciation of the contents of the show cause notice and finding thereon is a finding based on the facts and not a finding on law. Therefore, no question of law arises for reference in the present cases. Hence, we reject the reference application filed by the Revenue. X X X X Extracts X X X X X X X X Extracts X X X X
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