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TMI Blog2001 (11) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... ising from the said order of the Tribunal. The Hon ble Allahabad High Court had formulated the following question of law - Whether on the facts and in the circumstances of the case, the Customs, Excise and Gold (Control) Appellate Tribunal was right in holding that for discharging its liability to pay excise duty on vegetable product for the period 12-10-1989 and onwards at the rate of Rs 1900/- per MT, the applicant - Manufacturer was entitled to take credit of Rs 1000/- per MT only out of the credit available under Notification No. 27/87, dated 1-3-1987 and Notification No. 45/89, dated 11-10-1989? 2. The learned Counsel has contended that till the reference is decided by the Hon ble High Court, the operation of the final order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em. The Tribunal vide Final Order No. A/1173-1178/1996-NB, dated 16-4-1996 [1996 (86) E.L.T. 592 (T)] affirmed that order of the Collector (Appeals) on the ground detailed therein. Thereafter, they moved an application before the Tribunal for making reference to the High Court on the question of law which, according to them, arises out of the Final Order of the Tribunal. That application was dismissed by the Tribunal vide its Reference order No. 79/1996-NB, dated 18-10-1996 as in the opinion of the Tribunal, no case for reference was made out. 6. Thereafter, the applicants moved the reference application before the Hon ble High Court and the Court vide its order dated 26-2-1999 directed the Tribunal to state the case and refer the questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their opinion. 8. The Tribunal has no doubt power to stay the operation of its order as is evident from the law laid down in the case of, namely, Commissioner of Income-tax v. Bansi Dhar and Sons, supra, M/s. Roxy Enterprises Pvt. Ltd., supra, and M/s. Weston Electronics Ltd. v. CCE, New Delhi, supra, referred to by the learned Counsel while making reference on a question of law to the High Court. But in the present case, the reference application of the applicants was dismissed by the Tribunal on the ground that no question of law was involved for making reference to the Hon ble High Court. No doubt, in the case of Commissioner of Income-tax, Delhi Ors. v. Bansi Dhar Sons, supra, the Apex Court has observed that the High Court has n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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