2015 (10) TMI 639

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..... Rule 96 ZO(2)(a) of Central Excise Rules, 1944, is condonable is legally correct and proper - Held that:- in identical reference, as against the orders, [2002 (10) TMI 435 - CEGAT, BANGALORE] of the Tribunal, another case was filed by the Department and this Court declined to call for the records by affirming the order of the Tribunal. In the circumstances, the same order also follows in this case .....

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..... ounsel that in identical reference, as against the orders, dated 9-10-2002 of the Tribunal, CERC No. 23 of 2003 was filed by the Department and this Court by order, dated 28-7-2004 declined to call for the records by affirming the order of the Tribunal. In the circumstances, the same order also follows in this case as well. Accordingly, the Central Excise Reference Case is dismissed. Miscellaneous .....

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