Customs, Excise and Gold Tribunal - Delhi
C.C.E. Delhi vs M/S. Indian Aluminium Cables Co. Ltd. on 29 December, 2000
ORDER
K. Sreedharan
1. On the facts in this case, it has been categorically found that the 'duplicate for transporters' was entered without any intention to defraud the Department. This Tribunal has consistently taken the view that a large number of Final Orders marking of the inscription 'duplicate for Transporter' need not necessarily be printed. In such a situation, I do not find any merit in this application filed by the Department for referring the question for decision by Hon'ble High Court of Punjab & Haryana.
2. Petition is dismissed.
(Pronounced and dictated in the Court)