2004 (11) TMI 485

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..... for the Respondent. [Order per : P.S. Bajaj, Member (J)]. This order will dispose of the Reference Application moved by the Revenue under Section 35G(1) of the Central Excise Act. 2.The facts giving rise to the above said application may briefly be stated as under :- 3.The respondents are manufacturers of excisable goods falling under sub-heading 7309.90 (prior to 1-3-88). The class .....

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..... der Section 11B of the Act vide order in original No. 3/90 dated 31-3-1990. The Assistant Commissioner also rejected the refund claim of Rs. 29,516/- on the ground that the items representing this amount were not approved as non-excisable. 4.The respondents thereafter filed an appeal against the above said order before the Commissioner (Appeals) who remanded the case back to the Assistant Commis .....

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..... he Tribunal dated 1-5-1998 :- Whether the provisions of Rule 233B for lodging the protest while making payment of duty are procedural or mandatory? 6.This is a substantial question of law and deserves to be referred to the Hon ble High Court for decision. We allow the Reference Application of the Revenue and accordingly the reference is made to the Hon ble High Court for their decision on th .....

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