2001 (12) TMI 706

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..... oner seeks reference to be made to the Jurisdictional High Court the following questions : (1) Whether instructions issued by Board not being the instructions issued under Section 37B of the Central Excise Act are binding on the Judicial or quasi judicial officers in light of Hon ble Supreme Court decision in the case of M/s. Orient Paper Mills Ltd. v. U.O.I. (2) Whether it is permissible to .....

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..... cise Act are binding on the Judicial or quasi judicial officers in light of Hon ble Supreme Court decision in the case of M/s. Orient Paper Mills Ltd. v. U.O.I. (2) Whether it is permissible to construe an item like tool kit and screw jack with handle (which is not subject to any processes in the line of manufacture of motor vehicle but it is supplied with the motor vehicle) which is not statuto .....

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