UNION OF INDIA Vs. RISHABHDEV TEXTILES

JUDGEMENT

(1.) HEARD learned Counsel appearing for the parties.

(2.) THIS application is under Section 35H(1) of the Central Excise Act, 1944. This has arisen because the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'CEGAT') by its order dated 20 -2 -2001 has rejected the applicant's application under Section 35G(3) of the Act of 1944. An application to refer the following question said to be arising out of its appellate order to this Court for its opinion has been made : -

(3.) THE Commissioner of Customs (Appeals) accepted the contention of the assessee by upholding the ground raised by the assessee that voltage stabilizer is essential for stabilizing the flow of electricity for the proper functioning and maintenance of the machines to achieve a regular and proper production of the final product, as the power fluctuations is bound to cause damage to the machines. The voltage regulator is one of the essential equipment with the machine to run the machine properly. With this finding, the appeal was allowed. The order passed by the Assessing Officer was set aside.