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Commissioner of Central Excise vs Luxmi Engineering Works

Punjab And Haryana At Chandigarh · Decided on 11 September 2003 · Citation: (2004) 114 ECR 784 : (2004) 167 ELT 512

HON’BLE JUDGES
V.M. Jain, J · Ashutosh Mohunta, J
CASE NUMBER
Central Excise Case No. 46 of 2003
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Judgment

3 paragraphs · 112 words
1.

After hearing counsel for the petitioner and having gone through the order dated 22-8-2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, we are of the view that the following question of law arises from the order of the Tribunal :-

"Whether in the light of the private record which had been discovered during a raid, the Tribunal was right in holding that there was no positive evidence of clandestine production and removing of goods during the relevant period?"

2.

We, therefore, allow this petition and direct the Tribunal to refer the aforesaid question of law along with the statement of the case to this court for its opinion.