Customs, Excise and Gold Tribunal - Bangalore
Cce vs Shanthala Ductile And Grey Iron ... on 12 August, 1998
Equivalent citations: 1999(80)ECR803(TRI.-BANGALORE)
ORDER S.L. Peeran, Member (J)
1. This is a revenue reference application and by this application, they are seeking the following questions for reference to Hon'ble High Court in terms of Sub-section (1) of Section 35 of Central Excise Act:
Whether the respondents are entitled to avail Mod vat Credit on endorsed invoices, even though these are not documents under Rule 57G(3), and hence contrary to the statutory provisions contained in Rule 57G(3) of Central Excise Rules, 1944.
2. We have heard both sides in the matter. It was brought to our notice that the Tribunal on similar question raised in the case of CCE v. Sri Ranganatha Industries in Reference No. 5/98 dated 21.1.1998 has dismissed the reference and has not referred the same to High Court. Another citation was brought to our notice i.e. CCE v. Siv Industries Ltd. vide Ref/131/98 dated 1.7.1998, wherein, a similar question was also not referred. This reference order relies on earlier order of the Tribunal in Ref/124, 125/97 dated 9.5.1997 in the case of CCE v. Kerala State Electricity Development Corporation Ltd. an identical question has not been referred to and the matter has been rejected.
3. In view of these earlier references having been rejected, we do not find any necessity to consider this application. We also would like to rely on the judgment of the Guwahati High Court in the case of CIT v. Basanta Kumar Agavwalla and Anr. reported in 1983 (140) ITR 418, wherein, it has been held that the object of a reference is to get a decision from the High Court on a problematic or debatable questions and not on a dubious and simple point of law, although some how the determination is somewhere linked up with a provision of law. The High Court has further observed that the Tribunal need not refer every point of law and the Tribunal is obliged to refer only the question of law which calls for investigation, examination, debate or when it is a dubious problem.
4. In this matter the Tribunal consistently has held that question is not of such a nature for reference and, therefore, respectfully following the earlier orders, we reject the revenue's application.
(Pronounced and dictated in open Court).