TMI Blog2007 (7) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35-H(1) of the Central Excise Act, 1944 praying to this Court to direct the Tribunal to refer the (questions of law which according to applicant does arise out of the order, dated 12-11-2002, passed by Tribunal in Case No. A/1112-13/02-NB. 2. Heard Shri Vinay Zelawat, learned Assistant Solicitor General of India for the applicant. None for the respondent though served. 3. Having heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e interpretation of section of the Act on admitted facts emerging from the record of the case, then in our opinion, the question proposed does satisfy the test of it being a question of law for being referred to this Court for answer. It may be that the view taken by the Tribunal may eventually be upheld by the High Court on merits in its reference jurisdiction, but then that is no ground to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticles) leviable on final products ? (ii) Whether Tribunal was justified in holding that credit of Additional Duty of Excise (Goods of Special Importance), paid on inputs can be utilized only for payment of Additional Excise Duty (Goods of Special Importance) leviable on final products ?" 6. Let the statement of case be sent to this Court by the Tribunal within 3 months along with all relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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