1996 (2) TMI 134

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..... tral Government to exercise power of revision in this matter after 11-10-1982 when the CEGAT was constituted under the Act, on the basis that the impugned order purporting to be dated 27-9-1982 was in fact made on 30-11-1982 which is the date at the foot of the order. 2. There is no foundation for this contention since the date of the order shown at the beginning is 27-9-1982 which was prior to .....

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..... such a tariff entry, it must further be held that the commodity was marketable before it can be subjected to payment of excise duty, is pending consideration before a Constitution Bench on a reference made in C.A. No. 2062 of 1979 (Union of India v. Delhi Cloth and General Mills). This question arises directly in the present case since it is on this basis that the petitioners claim that it is not .....

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