BHARAT HEAVY ELECTRICALS LTD. Vs. COMMISSIONER CENTRAL EXCISE

JUDGEMENT

(1.) AN application was moved under Section 35H of Central Excise Act, 1944, by the assessee for making reference on questions arising out of the impugned order dated 21.03.2003, passed by Custom, Excise and Service Tax Appellate Tribunal (herein after referred as CESTAT), New Delhi, in appeal No. EA/2911 -12/02 -C of 2002, on which under directions of this Court, reference was made by said Tribunal on following questions:

(2.) WHETHER the question of law about the legal competence of Superintendent Central Excise to issue Show Cause Notice (herein after referred as SCN) for disallowance of Modvat Credit and consequently of the jurisdiction of Adjudicating Authority over the matter (which depended on legality & validity of SCN) was legally permissible to be raised in the hearing dated 21/03/2003 of the Appeals before CESTAT?

(3.) DISCUSSIONS and decision on the questions referred: