Customs, Excise and Gold Tribunal - Delhi
Cce, Chandigarh vs M/S. Jay Enn Casting Ltd. on 15 December, 2000
ORDER
Lajja Ram
1. In the present reference application, the Commissioner of Central Excise, Chandigarh had prayed that the following question of law arising out of the Tribunal's Final Order No. A/1217/98 NB (SM) dated 22.09.98 be referred to the Punjab & haryana High Court:-
"the procedure prescribed under trade notices can be dispensed with by appellate authority asking the original adjudicating authority to verify the receipt of inputs when the verification can only be done form the records at this belated stage and in no way can be equated with the physical verification which was sole purpose behind issue of trade notices to plug the evasion?
2. I have heard Shri Bhima Shankar, SDR and Shri Gagan Kohli, Advocate.
3. Similar question has earlier been proposed by the same Commissioner of Central Excise, Chandigarh and the Tribunal had not agreed to refer the similar question to the Hon'ble Punjab & Haryana High Court and the reference application of the Department has been dismissed.
4. Following the same, the reference application is dismissed. Ordered accordingly.
Order dictated & pronounced in the Open Court on 15.12.2000.