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High CourtsDivision Bench(2003) 09 P&H CK 0125

Commr. of C. Ex. vs Kalyan Agro Industries Corporation

Punjab And Haryana At Chandigarh · Decided on 2 September 2003 · Citation: (2004) 115 ECR 516 : (2004) 168 ELT 306

HON’BLE JUDGES
N.K. Sud, J · N.K. Sodhi, J
RESULT
Allowed
CASE NUMBER
Central Excise Case No. 31 of 2003 (O and M)
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Judgment

3 paragraphs · 110 words

N.K. Sodhi, J.—After hearing the learned Counsel for the petitioner and having gone through the order dated 30-9-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, we are of the view that the following question of law arises therefrom :-

"Whether the Tribunal erred in law in allowing abatement claim of the assessee for the period from 13-6-1998 to 20-6-1998 when the assessee had not fulfilled the statutory requirement of Rule 96ZO(2) of the Central Excise Rules, 1944?"

2.

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