9911796707
TMI Blog2000 (10) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants had filed a Reference application which was numbered as 2/95 against the final order of the Tribunal rendered in 639/94, dated 27-5-94. The appellants appeal was dismissed by the Tribunal holding that they are not entitled to the benefit of Modvat credit in respect of two items namely Cushion gum and Tread strips as the same had not been declared by them in their declaration file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irregularity and when the undeclared final goods also attracted the benefits of Modvat scheme, whether the denial of Modvat benefit to them will not defeat the objective of the Modvat scheme of avoiding cascading effect on prices and whether the order of the Collector (Appeals) in allowing the credit is not justified. (2) Whether there is justification for denying the substantial legal rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. In that the Heading and the description of the finished products have been respectively indicated as 4006.10 and Camel Back tread rubber. As the appellants who in addition to camel back tread rubber also manufacture cushion gum, and under tread strips falling under sub-heading 4006.10 and rubber solution and compound rubber unvulcanised falling under sub-heading 4005.00, without a valid decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions raised by them to the Hon ble High Court for consideration. It was not accepted by the Tribunal by Reference Order No. 213/96 dated 22-10-96. Aggrieved by the said order, they have filed a RC No. 1997 before the High Court of Judicature at Madras. The High Court has drawn up the above two questions with a direction that the statement of the case be drawn by the Tribunal and the matter referr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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