2000 (7) TMI 93 - HC - Central Excise

Summary

The High Court of Andhra Pradesh dismissed the reference case filed under Section 35H(1) of the Central Excises and Salt Act. The Customs, Excise and Gold (Control) Appellate Tribunal was deemed right in holding M/s. Singareni Collieries Company Limited liable to pay excise duty for manufacturing dragline. The Court found no error in CEGAT's decision to decline referring questions for adjudication, as the manufacture of dragline was not considered a secret operation by the petitioner company.