Commissioner Of C. Ex. vs Cegat
2000 Latest Caselaw 974 Del

Citation : 2000 Latest Caselaw 974 Del
Judgement Date : 14 September, 2000

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.

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