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2006 (12) TMI 154

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..... Excise under Section 35(H) of the Central Excise Act, 1944 against the order, bearing No. 330/2000/D, dated 12-9-2000, passed by CEGAT. 2. By this application the Revenue has sought calling for the reference from the Tribunal on the following question of law which according to the applicant arises out of the impugned order passed by the Tribunal in this case. The questions, proposed are as follo .....

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..... n Appeal on the ground that demand under section 11A was not issued within six months?" 3. Heard Shri V.K. Zelawat, learned Assistant Solicitor General of India for the petitioner. 4. Having heard learned counsel for the petitioner and having perused record of the case, we are of the opinion that this application deserves to be allowed by directing the Tribunal to send statement of case as accor .....

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..... ng the statement of case from Tribunal is, recording of finding by this court; as to whether questions proposed by the applicant do arise out of the impugned order of Tribunal and whether they are referable questions of law or not for their answer on merits by this court in our reference jurisdiction. Once, therefore, we record this finding the questions of law can be called. As observed supra, in .....

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..... cause firstly the demand in question is time barred and secondly it is issued contrary to mandate of Supreme Court order, dated 28-4-1988 ?" 7. Let the questions framed be referred to this court within three months from the date of this order along with all necessary enclosures required for answering the question referred. Needless to observe the statement of case would contain all necessary fact .....

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