C.C.E., MEERUT Vs. ESTER INDUSTRIES LTD.

JUDGEMENT

(1.) THE revenue filed this reference application for referring the following question of law to the Hon'ble High Court for their valuable opinion:

(2.) HEARD both sides.

(3.) THE Tribunal, vide Final Order No. 99 and 99A/99 -NB(DB) dated 28.12.98 held that the provisions of Sec. 11B are not applicable in case where the goods are captively consumed. The contention of the revenue is that now the issue is settled by the Hon'ble Supreme Court in the case of Solar Pesticides Pvt. Ltd reported in 2000 (116) ELT 401(SC)wherein the Hon'ble Supreme Court held that the provisions of unjust enrichment are also applicable to the goods which are adaptively consumed by the manufacturer. The Hon'ble High Court of Rajasthan in the case of Commissioner of Income Tax vs Jankidas Ram Pratap held that where a view taken by the Tribunal is contrary to the view taken by the Hon'ble Supreme Court, the Tribunal was not justified in refusing to refer the question of law for the opinion of the Honb'bel High /court. In view of the above decision fo the Hon'ble High Court. In view of the above decision of the Hon'ble Rajasthan High Court, the reference application is allowed for referring the following question of law: