2004 (3) TMI 715

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..... is an application by the Commissioner of Central Excise and Customs under Section 35(H) of the Central Excise Act, 1944 for issuing a direction to the Appellate Tribunal, Kolkata to refer the following questions of law said to be arising out of the decision of the Tribunal [2002 (142) E.L.T. 574 (Tri. - Kol.)] :- (i) Whether the learned Tribunal has committed an error of law in holding that .....

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..... her the provisions of Central Excise Acts and Rules have been wrongly interpreted by the Appellate Tribunal inasmuch as that despite adjudication of liability of the assessee to make payment of any sum under the Act and the Rules, the department is rendered unable to recover the adjudicated amount in case the assessee defaults in paying the same? (iv) Whether the provisions for adjustment of c .....

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..... preme Court and in that situation, there is no warrant for compelling a reference as prayed for. On considering the relevant facts in the light of the arguments raised before us and noticing the reasons stated in its decision by the Tribunal, we are of the view that the Central Excise and Gold (Control) Appellate Tribunal should be compelled to refer to this Court the questions as formulated above .....

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