9911796707
TMI Blog2005 (3) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner Central Excise consequent upon the dismissal of their reference application for making a reference to this Court by the Tribunal (CEGAT), dated 9-11-1996, passed in Reference Case No. E/Ref/110-96-NB-In E/A/No. 419/95-NB which in turn arise out of CEGAT final order passed in Appeal No. E/419/95-NB, dated 6-5-1996/7-5-1996. 2. In the opinion of Tribunal, since no question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ror of law in not referring to this court, the same be called by this Court by directing the Tribunal to refer. 5. Heard Shri Vinay Zelawat, learned Counsel for the applicant and Shri Tapan Trivedi, learned counsel for the non-applicant. 6. Learned counsel for the assessee while supporting the impugned order of Tribunal, in the first place contended that the question proposed does not arise an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of law and being referable one should have been referred to this court. Firstly, it is not finally decided one way or other by the Apex Court. Secondly, even it does not appear to have been decided one way or other by any other High Court much less by jurisdictional High Court. Thirdly, if at all, it is decided, then it is so by the Tribunal by a decision referred to in the impugned appellate or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her words, these decisions may be a guideline to answer the question either way keeping in view the product in question, its utility, use in manufacture of ultimate product but on that ground, this court at this stage cannot hold that question of law does not arise. 10. At this stage, this Court is only concerned with the limited issue as to whether question proposed is a question of law or not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
