Delhi High Court
Commissioner Of C. Ex. vs Cegat on 14 September, 2000
Equivalent citations: 2002 (81) ECC 644, 2002 (144) ELT 539 Del
Bench: A Pasayat, D Jain
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 cases where though an order has been passed directing refund, implementation of the order is pending?"
2. This application stands disposed of.