1999 (4) TMI 173 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the department's application to refer a question to the High Court regarding the interpretation of Rule 57F(1)(ii) of the Central Excise Rules, 1944. The case involved demands for duty payment by Mahindra & Mahindra for inputs received from small scale units. The Commissioner and Commissioner (Appeals) upheld the duty demands, but CEGAT allowed the appeal based on a previous decision. The Tribunal decided to refer the question to the High Court for its opinion, following a similar previous case. The reference application was allowed, and the Registry was requested to send copies of relevant orders to the High Court.