1996 (8) TMI 339 - AT - Central Excise

Summary

The Appellate Tribunal rejected the reference application by the department challenging a previous order regarding the calculation of cess under Section 9(1) of IDR Act and Section 4 of the Central Excises & Salt Act, 1944. The Tribunal found no reason to refer the case to the High Court as no points of law were involved. (Case Citation: 1996 (8) TMI 339 - CEGAT, NEW DELHI)