Commissioner of C. Ex. Vs. Associated Traders

Commissioner of C. Ex. vs Associated Traders

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 17, 2000

~1 min read

https://sooperkanoon.com/case/19772

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/19772
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Nov 17, 2000
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of C. Ex.

Respondent

Associated Traders

Legal References

Reported In: (2001)(127)ELT282TriDel

Excerpt

1. the revenue has filed the above application for reference of the following question of law to the hon'ble punjab and haryana high court at chandigarh: "whether gate passes issued prior to 1-4-94, but endorsed after that date would fall under the coverage of entry no. 10 in the table to the notification no. 16/94-c.e. (n.t.), dated 30-3-94 and would consequently become eligible document for taking credit under the modvat scheme ?" 2. on hearing the learned dr and perusing the records, i find that by the final order of the tribunal, the appeal of the revenue filed before the tribunal has not been admitted. hence the final order is not an order passed in terms of section 35c of the central excise act, 1944.as a consequence, the provisions of section 35g are not attracted and hence the application for reference is not maintainable and is accordingly dismissed as such.

Full Judgment

1. The Revenue has filed the above application for reference of the following question of law to the Hon'ble Punjab and Haryana High Court at Chandigarh: "Whether gate passes issued prior to 1-4-94, but endorsed after that date would fall under the coverage of entry No. 10 in the table to the Notification No. 16/94-C.E. (N.T.), dated 30-3-94 and would consequently become eligible document for taking credit under the Modvat scheme ?" 2. On hearing the learned DR and perusing the records, I find that by the Final order of the Tribunal, the appeal of the Revenue filed before the Tribunal has not been admitted. Hence the final order is not an order passed in terms of Section 35C of the Central Excise Act, 1944.

As a consequence, the provisions of Section 35G are not attracted and hence the application for reference is not maintainable and is accordingly dismissed as such.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of C. Ex. vs Associated Traders Same Subject Excise