2001 (11) TMI 90 - HC - Central Excise

Summary

The petitioner, engaged in manufacturing steel ingots and billets, filed a petition under Section 35H(1) of the Central Excise Act, 1944. The petition sought to refer questions of law regarding excise duty levied on goods not actually manufactured and duty levied due to failure to comply with procedural requirements. The petitioner's claim for abatement of excise duty was rejected, but it was argued that the meter reading had been duly noted. The court allowed the petition, directing the Tribunal to refer the questions for the opinion of the Court, with recovery stayed pending further orders.