Customs, Excise and Gold Tribunal - Delhi
Cce, Jaipur vs M/S Prem Cables (P) Ltd. on 5 January, 2001
ORDER Lajja Ram, J.
1. The Commissioner of Central Excise (Appeals) with reference to the Tribunal's Final Order no. A/941/98-NB dated 16.7.1998 prayed that the following question of law be referred to the Hon'ble Rajasthan High Court -
"Can the Tribunal exercise the powers to relax the specific and mandatory provisions of the law which the central excise law does not confer on it."
2. Heard Shri S.C. Pushkarna, JDR, and Shri K.K. Anand, advocate.
3. I find that no question of law is involved when powers are exercised by the Tribunal as conferred on the same by the Statute. The matter relates to the modvat credit.
The matter camp up before the Single Member Bench and was disposed of on appreciation of the facts. In fact, in this case the adjudicating authority had dropped the proceedings.
4. In the facts and circumstances of the case, I do not consider it to be a fit case for making a reference to the High Court. The reference application filed by the Revenue is dismissed.
(Dictated & pronounced in the open court)