COMMISSIONER OF CENTRAL EXCISE Vs. NESTLE INDIA LTD

JUDGEMENT

(1.) The application was moved by the Commissioner of Customs and Central Excise, Goa, on the basis of the observations made on 29.06.2001 in an Order of the Division Bench of this Court. The Order of the Division Bench directs that under Section 35H(1) of the Central Excise Act, 1944, the Appellate Tribunal should refer to the High Court the question of law as referred in Para 8 of the Order.

(2.) In pursuance of the direction of this Court, the Tribunal has referred the following questions of law for opinion of this Court:

(3.) Whether the Show Cause Notice issued under Rule 57U of the Central Excise Rules 1944, could be said to be bad in law as regards the goods specified in annexure B thereto for want of a specific ground mentioned in the notice that the goods were not admissible in terms of Rule 57Q of the said rules