Customs, Excise and Gold Tribunal - Mumbai
Transpek Industries Ltd. vs Commissioner Of Central Excise And ... on 14 September, 2001
Equivalent citations: 2001(138)ELT189(TRI-MUMBAI)
JUDGMENT
J.H.Joglekar, Member(T)
1. Vide Order No. C-I/4473-80/98/WRB/ dt. 1.12.1998, the Tribunal allowed the appeals following the Tribunal's judgment in the case of Rathi Alloys and Steel Ltd. v. Commissioner of Central Excise, New Delhi [1997 (93) ELT 594]. The ratio of the Rathi Alloys and Steel Ltd. judgment was subsequently approved by a Larger Bench in the case of Ballapur Industries Ltd. [2000 (116) ELT 312].
2. When this reference application was heard stated to arise out of the aforesaid order dt. 1.12.98, Departmental Representative was directed to ensure whether an appeal had been filed in the Supreme Court against the Ballapur Industries Ltd. judgment. Shri R.K. Pardeshi shows me letter C-IV/3/2000-CE dt. 28.11.2000 from CCE Managlore-3 that a proposal was made to file an appeal in are Ballapur. Shri JC Patel appearing for the respondents submits that as per his information, the appeal had been admitted.
3. Since the issues are before the Supreme Court there is no point in referring the question arising out of this judgment to a High Court. This application is therefore dismissed.
(Pronounced in Court)