2001 (6) TMI 360 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the Reference Application filed by the Commissioner of Central Excise, Jaipur, under Section 35G(1) of the Central Excise Act, 1944, as it did not find any merit in making a reference to the Hon'ble High Court. The Tribunal had already considered all aspects of the issue in their previous orders, and the question regarding the Import and Export Policy was not deemed a question of law. The Reference Application was therefore dismissed.