Commissioner of C. Ex. Vs. Cegat

Commissioner of C. Ex. vs Cegat

Type Court Judgment Court Delhi Decided Sep 14, 2000

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Citation: sooperkanoon.com/704337
Court: Delhi High Court
Judge: Arijit Pasayat, C.J. and; D.K. Jain, J.
Decided On: Sep 14, 2000
Case Number: C.E.C. No. 9 of 2000
Subject: Civil

Case Summary

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

Direction for submission - Question to be referred--The High Court .reeled the respondent No. 1 (CEGAT) to refer the question 'whether Section 11B as amended applies to cases where though an order has been passed directing refund, implementation of the order is pending ?' for opinion of the court-- Sections 35(G)(3)...

Key legal issue: Civil
Acts & sections: Central Excise Act, 1944 - Sections 11B and 35G(3)

Parties & Advocates

Appellant / Petitioner

Commissioner of C. Ex.

Advocate Pinki Anand and; Avinash Gautam, Advs

Respondent

Cegat

Advocate Dushyant Dave, Sr. Adv. and ; Rajiv Nayar and ; Gauri Rasgo

Legal References

Acts: Central Excise Act, 1944 - Sections 11B and 35G(3)
Reported In: 2002(81)ECC644; 2002(144)ELT539(Del)

Excerpt

direction for submission - question to be referred--the high court .reeled the respondent no. 1 (cegat) to refer the question 'whether section 11b as amended applies to cases where though an order has been passed directing refund, implementation of the order is pending ?' for opinion of the court-- sections 35(g)(3) and 11b of ce act, 1944. - order1. heard. this is an application under section 35g(3) of central excise act, 1944. after having heard the learned counsel of the parties, we direct the custom, excise and gold (control) appellate tribunal to refer the following question for opinion to this court :-'whether section 11b of the central excise act, as amended, applies to caseswhere though an order has been passed directing refund, implementation ofthe order is pending?' 2. this application stands disposed of.

Full Judgment

ORDER

1. Heard. This is an application under Section 35G(3) of Central Excise Act, 1944. After having heard the learned Counsel of the parties, we direct the Custom, Excise and Gold (Control) Appellate Tribunal to refer the following question for opinion to this Court :-

'Whether Section 11B of the Central Excise Act, as amended, applies to caseswhere though an order has been passed directing refund, implementation ofthe order is pending?'

2. This application stands disposed of.

Same Court & Year Delhi · 2000 Same Parties Commissioner of C. Ex. vs Cegat Same Subject Civil Same Judge Arijit Pasayat, C.J. and; D.K. Jain, J. Acts & Sections Central Excise Act, 1944 - Sections 11B and 35G(3)

Civil