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Judgment
4 paragraphs · 104 wordsAfter hearing learned Counsel for the parties, we are satisfied that the following question or law arises out of the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi dated 14-6-2001 :-
"Whether the Tribunal was justified in holding that the provisions of Rule 173Q(1)(b) of the Central Excise Rules, 1944 are not applicable even though, admittedly, manufactured goods had not been entered in the books of Accounts ?"
Accordingly, we direct the Tribunal to draw up a statement of the case and refer the aforestated question of law for the opinion of this Court.
The petition stands allowed.