9911796707
TMI Blog1999 (10) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. Commissioner of Central Excise, Chandigarh has filed a reference application under Section 35 G(1) of the Central Excise Act, 1944 praying for referring the following question of law which according to the Applicant, has arisen out of the Tribunal s Final Order No. A/567/98-NB (DB), dated 10-7-1998. The Commissioner has formulated the following point of law :- Whether the burd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd two other decisions holding that it was for the Department to produce evidence that the inputs in question were clearly recognisable as non-duty paid once the assessee takes a stand that it was coming within the category of goods which are duty paid. 3. The Commissioner in the Reference Application has stated that the Tribunal decision in M/s. Nehar International Ltd. v. C.C.E. and Mahabir Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at a question of law has arisen and the same may be referred to the Hon ble High Court of Punjab and Haryana in terms of the Reference Application made by the Commissioner. 5. Shri Harbans Singh, ld. Advocate submitted that the legal point has been clearly settled by the Larger Bench decision in Machine Builders case and the Tribunal has taken a consistent view that where the Notification is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rap therefore no point of law was involved. The Tribunal had in the said order dated 2-12-1997 rejected the reference application on that ground. 7. We find that the issue raised in this Application is identical. Following the rationale of the Tribunal decision in C.C.E., Chandigarh v. M/s. Nehar International Ltd. [Final Order No. R/76/97-NB (DB), dated 2-12-1997, 1999 (107) E.L.T. 422 (Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
