COMMISSIONER OF CENTRAL EXCISE Vs. MODI RUBBER LTD.

JUDGEMENT

(1.) Heard Sri Krishna Agrawal, learned counsel for the Department and Sri Nikhil Agrawal, learned counsel for the assessee.

(2.) This is a Central Excise Reference filed under Section 35G of Central Excise Act, 1944 in compliance of judgement and order dated 16-5-2007, passed in Central Excise Application No. 41-D of 2000. The questions of law sought to be answered are as under :-

(3.) These very questions have been answered by the Karnataka High Court while interpreting Rule 57F(12) of erstwhile Central Excise Rules, 1994, which was amended by inserting the proviso, which reads as under :-