Customs, Excise and Gold Tribunal - Delhi
C.C.E., Jaipur vs M/S. Rajasthan Tools Ltd. on 23 February, 2001
ORDER
S.S. Kang
1. Revenue filed this reference application for referring the following question of law to the Hon'ble High Court :
"Can the Tribunal exercise the powers to relex the specific and mandatory provisions of the law which the Central Excise law does not confer on it."
2. Heard both sides.
3. In the final order, the benefit of MODVAT Credit was allowed to the respondents on the basis of reconstructed triplicate copy of bill of entry. The respondents are engaged in the manufacture of excisable goods and were availing the benefit of MODVAT Credit and the respondents made import of certain inputs. The Triplicate of the bill of entry, which is a valid duty-paying document for availing the benefit of the MODVAT Credit, was lost. The respondents, applied to the Customs authorities to obtain the re-constructed triplicate copy of the bill of entry and the credit was taken on the strength of that triplicate copy. In the final order, the Tribunal had not relexed any mandatory provisions of rules. The re-constructed triplicate copy of bill of entry was issued to the respondents in accordance with the rules and regulations of the Customs authorities. Therefore, there is no question of law, as stated in the reference application, is decided in the final order. Hence, the application is rejected. (Pronounced in Court).