9911796707
TMI Blog2000 (10) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : S.L. Peeran, Member (J)]. This is a reference application filed by the Revenue seeking reference of the question as drawn by the Hon ble High Court of Judicature at Madras in its R.C. Petition No. 12/98 and direction given to the Tribunal vide its order dated 3rd April 2000. The Revenue has filed an application under Section 35G(3) of the Central Excise Act, seeking for reference o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Against the said order, the Revenue had come up an appeal before the Tribunal and the Tribunal vide its final order No. 1942/96 dated 10-10-1996 has rejected the Revenue appeal. Hence, they took up the matter before the High Court for reference of the above question and the Hon'ble High Court has pleased to direct the Tribunal to refer this matter. 3. The Revenue had initiated proceedings aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by them. The said view expressed by the Commissioner (Appeals) was accepted by the Tribunal on the plea that the issue was covered by the Tribunal s earlier decision rendered in the case of CCE, Coimbatore v. Sri Venkateswara Industries as reported in 1996 (86) E.L.T. 446 and the relevant portion of the said order in para 4 was extracted in the final order cited above. 4. In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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