COMMISSIONER CUSTOMS AND CENTRAL EXCISE CENTRAL RAIPUR CHHATTISGARH Vs. RAIGARH ELECTRODES LIMITED RAIGARH CHHATTISGARH

JUDGEMENT

(1.) This is an application made under Section 35 -(H)(1) of the Central Excise Act by the Commissioner of Central Excise (Revenue) against the order dated 23.5.2000 bearing No. A/930/00-NB(SM) passed by Central Excise Tribunal (for short hereinafter called for brevity - the Tribunal ) in appeal No. E/633/2000-NB (S) praying for referring to this Court the questions of law proposed in the application as questions of law arising out of the aforementioned order of the Tribunal.

(2.) By impugned order, the Tribunal dismissed the applicant's (revenue's) appeal and confirmed the order passed by the commissioner of appeal dated 6.9.99.

(3.) So the short question that arises for consideration in this application is whether any referable question of law arises out of the impugned order for being answered by this Court on its merit in its reference jurisdiction and if so whether question proposed deserves to be called from the Tribunal as being question of law to this Court for answer?