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TMI Blog2008 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... unal to refer to the High Court the following question of law arising from the order of the Tribunal : "Whether Tribunal is empowered to override the power of Commissioner, conferred by legislation under Rule 173E of Central Excise Rules, 1944 to fix up the production norms that too based on the formula disclosed by the assessee during inquiry under sub-rule (20) of the Rule 173E, 1944." 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Goa Bottling Company, the CEGAT reversed the order of the Commissioner. The CEGAT took the view that essentially the Commissioner had confirmed the demands on the basis of theoretical ratio of production between raw material and finished product and that in earlier case such as Parle Beverages Ltd. Others v. CCE - 1999 (114) E.L.T. 872, it is held that it is not possible to sustain the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer, be called upon to explain any shortfall in production during any time, as compared to the norm. If the shortfall is not accounted for to the satisfaction of the said officer, he may assess the duty due thereon to the best of his judgment, after giving the assessee a reasonable opportunity of being heard. (2) The officer empowered as aforesaid may revise the norm as determined by him at any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also referred to specific instances arising out of present case. Thus, the order of the Commissioner has been set aside by the CEGAT. 5. Thereupon, as stated earlier, the Commissioner applied to this Court for directing the Tribunal to refer the aforesaid question. Now it must be noticed at once that reference to Section 173E of the Central Excise Act, 1944 was made by the CEGAT only for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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