2015 (9) TMI 979

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..... war, Counsel, for M/s. Lakshmi Kumaran & Sridharan, for the Respondent. JUDGMENT This Central Excise Reference Case is filed, under Section 35H(1) of the Central Excise Act (for short 'the Act'), as it stood then, with a prayer to require the Central Excise and Gold Control Appellate Tribunal, Bangalore (CEGAT) to refer the following question to this Court : "For the facts, reasons and grounds .....

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..... bs as well as the finished product was verified with reference to RG-I register. A show cause notice was issued by the Original Authority, on 4-5-1993, pointing out that there is shortage of stock of 36,386.42 square feet of slabs of granite and there is excess of 28,658.48 square feet of finished product. It was also alleged that, 33,882.94 square feet of slabs were sold locally. With these alleg .....

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..... al Authority suspected that the respondent has sold substantial quantity of slabs locally, beyond its entitlement. The plea of the respondent was that the very process of calculation, or verification of the stock, was incorrect. It was pleaded that the gross quantity of the slabs was taken into account, though what is chargeable to Excise duty is a net quantity. Another aspect was, the very compet .....

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..... he justification to levy Excise duty by invoking power under Section 3 of the Act, vis-à-vis the manufacture, a totally different legal regime exists, when the agency sought to be proceeded is a 100% EOU. What is payable by that unit would be Customs duty. The parameters for levy of Customs duty, on the one hand, and the Excise duty, on the other, are totally different. So much so, the auth .....

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..... just like that. It is only when substantial question of law raises that an occasion would arise to require the Tribunal to refer the questions to the High Court. We do not find any question of law and the Tribunal itself made it amply clear that the very factual basis on which the demand was made, is incorrect. 10. We, therefore, reject the Central Excise Reference Case
Case laws, Decis .....

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