2002 (10) TMI 112 - HC - Central Excise

Summary

The High Court dismissed a petition under Section 35H(1) of the Central Excise Act, 1944, seeking a mandamus to refer a question of law to the court. The dispute involved Modvat credit claimed based on invoices from Indian Oil Corporation. The Tribunal allowed the appeal, citing previous decisions, but the Department's petition for reference was deemed not maintainable as it had accepted the Tribunal's view in previous cases.