2006 (12) TMI 157

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..... of the Central Excise Act, 1944 (for short, "the Act") seeking a direction to the Customs, Excise and Service Tax Appellate Tribunal (for short, "the Tribunal") to refer following question of law arising out of order passed by the Tribunal in final Order No. A/842/02/NB(SM), dated 4-7-2002. (i) Whether credit is admissible in terms of erstwhile provisions of Rule 57C and 57CC used in both dutiab .....

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..... f Central Excise Rules, 1944. On scrutiny of monthly RT-12 returns for the period January 1999 to July 1999, it was noticed that the assessee besides being engaged in manufacture of dutiable goods was also carrying out job work for other parties without payment of any duty. On a pointed inquiry, it was revealed that the assessee was also using the modvatable inputs of its own i.e., furnace oil and .....

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..... les tax and other taxes, if any payable on such goods), was payable. 3. On notice of motion having been issued, no one has appeared for the respondent assessee despite service. We have heard learned counsel for the revenue and are of the view that the following question of law requires adjudication by this Court. "Whether the assessee is liable to pay duty at the rate of 8% on his failure to m .....

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