9911796707
TMI Blog2007 (11) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... n any reason why impugned two decisions were not applicable to present case - we have no option but to conclude, that these judgments do hold good – tribunal was justified - no question of law arises - 19 of 2003 - - - Dated:- 29-11-2007 - N. P. Gupta and Munishwar Nath Bhandari, JJ. [Order] -1. This reference application under Section 35H(1) of the Central Excise Act has been filed, pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the levy was rightly raised, treating the substance to be LSHS, and the learned Tribunal was in error in setting aside that order. 4. On the other hand, learned counsel for the respondent supported the impugned order. 5. We have considered the submissions, and have gone through the judgments. 6. In our view, a look at the judgment of the learned Tribunal, Annex.3, shows, that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer was set aside. 9. We have pointedly asked the learned counsel for the petitioner, to inform, as to whether the two judgments, in Camphor Allied Products Ltd.'s case, and Surya Roshni Ltd.'s case, have been challenged further, or have acquired finality, but then, learned counsel expressed his inability to make any categoric statement. 10. In our view, the fact does remain, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, that this would give rise to unnecessary adverse market conditions, qua the respondent industry only, it would bring about discrimination, and the petitioner would stand adversely singled out. 12. In these circumstances, in our view, it cannot be said, that the question as framed in the petition arises, or in any case is required to be decided. 13. The reference application is according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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