COMMISSIONER OF C. EX. Vs. HINDALCO INDUSTRIES LTD.

JUDGEMENT

(1.) THIS Reference application is filed by the Revenue for referring the following question of law to the Hon'ble High Court for their valuable opinion arising out of their Final Order Nos. A/2359 -75/96 -NB, dated 12 -9 -1996:

(2.) HEARD both sides.

(3.) THE contention of the Revenue that in the present case Final order was passed relying on the decision of the Tribunal in the case of Union Carbide India Ltd., Calcutta and Ors. v. Collector of Central Excise, Calcutta -I and Ors. and the Tribunal referred the question of law to the Hon'ble Bombay High Court Vide Order Nos. R/24 -25/97 -NB, dated 23 -4 -1997 in the case of Commissioner of Central Excise, Mumbai -III v. B.K. Paper Mills. We find that in the case of Commissioner of Central Excise, Mumbai -III v. B.K. Paper Mills (supra), the following question of law was referred to the Hon'ble High Court: