2000 (11) TMI 868

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..... d by Revenue in terms of Section 35G(1) of Central Excise Act, 1944 in respect of Final Order Nos. 787 to 789/99, dated 20-4-1999 seeks reference of the following question to High Court to draw up a statement of case:- Whether the Hon ble Tribunal was correct in holding that there was no reason for them to take a different view than the one already expressed by the Comissioner (Appeals) without .....

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..... urt in the order and the issue was no longer res integra before the Tribunal and hence question of reiterating and bringing out fresh grounds, and reasoning did not arise. Therefore, he submits that there is no grounds of appeal for reference in terms of Section 35G of the Central Excise Act, 1944. 4. On careful consideration of the submissions, I notice that the issue before the Tribunal was wi .....

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..... s circumstances and other documents to show that the capital goods had been installed in the factory and there was due compliance of various provisions of modvat rules and the violations were all technical in nature. The Tribunal confirmed this point also by noting several judgments in its final order. Therefore, the issue being no longer res integra, and the questions framed by Revenue is not a q .....

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