9911796707
TMI Blog2000 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. - The Hon'nble High Court of Karnataka at Bangalore by their Order dated 2nd August, 1999 in Civil Petition No. 724/98 have directed the Tribunal to refer the two questions of law as noted below to the High Court in terms of Section 35F (3) read with Section 35J of the Central Excise Act. The questions of law sought for reference to the High Court are as under :- "1. In the facts and circum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming disallowance of Modvat credit of Rs. 13,79,498/- and penalty of Rs. 2,000/- in terms of provisions of Rule 57F(2) and confirming order-in-original passed by Asstt. Commissioner by which the original authority withdrew the permission for job work given under provisions of Rule 57F(1). Disallowance of Modvat credit was on the ground that appellants had not followed the procedure under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 57F(3)(b) and Modvat credit availed by them was required to be reversed for the period 27-8-1991 to 30-6-1992. The Tribunal on the appeal filed by appellants confirmed the impugned order by Final Order No. 1976 to 1979/97, dated 28-7-1997. The Tribunal has given detailed reasons for upholding the view expressed by the lower authorities and in this regard, the Tribunal also took into cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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