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2000 (7) TMI 93

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..... ference case filed under Section 35H(1) of the Central Excises and Salt Act, the petitioner has prayed the Court to direct the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) to draft the statement of the case and refer the following questions to this Court for adjudication. 1. Whether on the facts and in the circumstances of the case, the Customs, Excise and Gold (Control) Appellat .....

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..... the Commissioner of Customs and Central Excise that the manufacture of dragline was not a secret operation on the part of the petitioner company and that they procured the materials from Heavy Engineering Corporation. From this contention, it is quite clear that even according to the petitioner company, the Dragline was manufactured in the premises of the petitioner company. And to the same effect .....

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