9911796707
TMI Blog2001 (11) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... led this petition under Section 35H(1) of the Central Excise Act, 1944 with the prayer that the Tribunal be directed to state the facts and refer the following two questions of law for the opinion of this Court:- 1. "Whether the excise duty on goods not actually manufactured can be levied and collected under Rule 96ZO of the Central Excise Rules, 1944 when the duty is levied under Section 3 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It has been contended on behalf of the petitioner that the meter reading had been duly noted by the staff of the department on January 17, 1998. A copy of the relevant extract has been produced as Annexure P4 with the petition. Furthermore, it has also been submitted that the petitioner had conveyed the meter reading vide letter dated January 19, 1998. According to the report recorded by the Staff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for the period from January 19, 1998 to January 31, 1998 was admissible in view of the provisions of Rule 96ZO(2). 6.In the circumstances of the case, we are satisfied that the questions as raised by the petitioner arise for the consideration of this Court. The petition is allowed. We direct the Tribunal to refer these questions for the opinion of this Court. 7.The recovery in pursuance to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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