TMI Blog2009 (1) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking direction to the Central Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal') to state facts of the case and refer following questions of law to this court claiming to have emerged from order dated 30-1-2002 (P-3) passed by the Tribunal :- "(i) Whether CEGAT is justified in extending benefit of ignorance of law and bona fide belief to a manufacturer who adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth of March, 1999. At the most for the month of March, 1999, the non-accountal Modvat credit proportionately could have been disallowed. It was in the context of the aforementioned factual position that the Tribunal modified the order of the Commissioner (Appeals), which was passed on 30-7-2001. 3. Having heard learned counsel at a considerable length, we do not find that any question of law w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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