2000 (12) TMI 740 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed an application seeking a reference to the Bombay High Court regarding conflicting judgments on Modvat benefit for ramming mass, stating that the application cannot be made as the impugned order followed the Calcutta High Court judgment and the Tribunal's decision. The application was dismissed as the only course for conflicting decisions of High Courts is to file under Section 35H for the opinion of the Supreme Court.