2003 (1) TMI 132

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..... xcise Act, 1944 for a mandamus directing the Customs, Excise and Gold (Control) Appellate Tribunal to state the facts of the case and refer the question of law which according to the Department arises out of the order dated 11-3-2002 passed by the Tribunal. 2. We have perused the order passed by the Tribunal and are of the view that no question of law arises therefrom. Deemed Modvat credit had b .....

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..... which the manufacturer should give a declaration that the inputs had suffered excise duty. It is not in dispute that such a declaration had been furnished by the assessee. In this view of the matter, the Tribunal was right in reversing the order of the Commissioner. Since there is no requirement in the notification that the certificate from the jurisdictional Range Officer had to be produced, we f .....

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