COMMISSIONER CENTRAL EXCISE Vs. GEMINI SILK LTD

JUDGEMENT

(1.) ALL these four Tax Cases are connected matters and as such they have been heard together and are being disposed of by this common order.

(2.) ALL these Tax Cases have been filed under section 130(3) of the Customs Act for a direction to the Customs, Excise & Gold (Control) Appellate Tribunal, hereinafter referred to as 'CEGAT ' to state facts and refer the matter on the following questions : 1. Whether in view of the declaration made by one of the petitioners, namely, M/s Annapurra Yarn Fabrics under section 89 of the Finance (No. 2) Act, 1988 in respect of the Kar Vivad Samadhan Scheme, 1998 which was accepted by the Department and the petitioner was ordered to deposit 50% of the penalty amount determined by the Commissioner Central Excise, the order of CEGAT can be given effect to? 2. When the opinion obtained by the Department from the local experts has not been considered by the CEGAT as proper then whether the CEGAT should have remanded the case back for retesting?

(3.) FOUR appeals were filed by them before CEGAT and by order dated 31.3.1999 it set aside the order of the Commissioner, Central Excise. Thereafter the Department filed an application before the CEGAT to state facts and refer the matter to the High Court on the aforesaid three questions under section 130(1) of the Customs Act.