2006 (1) TMI 147

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..... s. PEE CEE Cosma Sope Ltd for directing the Central Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as the "CEGAT" New Delhi to refer the matter to this Court for decision u/s 35H of the Central Excise Act, 1944. 2.The petitioner is a manufacturer of Soap and claimed benefit of notifications (P/1 & P/2). Petitioner has claimed that petitioner is a manufacturer of Soap other th .....

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..... sed by the adjudicating authority on 5-5-1995. Dy. Collector as per the aforesaid order dropped the proceedings for recovery of credit amounting to Rs. 1,95,119.20. The Commissioner, Customs and Central Excise called the proceedings in exercise of power conferred on him under sub-section (2) of Section 35E of the Central Excise Act, 1944, for the purpose of satisfying himself as to legality and pr .....

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..... nder the money credit scheme shall be available on input received on or after the date of acknowledgment of the declaration filed under Rule 57-O. After dismissal of the appeal by the CEGAT a prayer was made to the petitioner to make the reference to the High Court on the question : "Whether the provisions of Money credit under Rule 57-O(2) covers only the inputs received after filing of the decl .....

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..... E.L.T. 341 (Tribunal), in which it was held that .the money credit under Rule 57-O of the Central Excise Rule, 1944 not restricted to inputs received only after dated acknowledgment but also extended to inputs received earlier although credit to be taken subsequent to such an acknowledgment. Another decision which has been cited is of the CEGAT in Hindustan Lever Limited v. Collector of Central E .....

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..... nputs received before filing of the declaration it was admissible. 6.In view of the aforesaid, we find without commenting on merits of the case, that question of law arises for adjudication. we direct the respondent No. 2 to refer the aforesaid quoted question to this Court for adjudication in accordance with law. 7.This M.C.C. is accordingly disposed of. No order as to costs.
Case laws, De .....

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