The Commissioner ofCentralExcise Vs M/s .Mahavir Ispat

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HON’BLE SRI JUSTICE G. CHANDRAIAH

¶2

&

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HON’BLE SRI JUSTICE CHALLA KODANDA RAM

¶4

CERC No.22 OF 2003

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JUDGMENT :: ( per Hon’ble Sri Justice G. Chandraiah)

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This Central Excise Reference Case is filed under Section 35(H) (1) of the Central Excise Act, 1944 seeking reference of the following question said to be arising from the orders of the Tribunal in Appeal No.E/23-24/2001 on the file of CEGAT, South Zone Bench, Bangalore.

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“Whether after taking into consideration the facts as stated in the statement of facts above, the said order of the Hon’ble CEGAT holding that delay in intimating the closure as required under Rule 96 ZO (2) (a) of Central Excise Rules, 1944, is condonable is legally correct and proper ?”

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2. When the matter is taken up for hearing, it is brought to our notice by the learned counsel that in identical reference, as against the orders dated 9-10-2002 of the Tribunal, CERC No.23 of 2003 was filed by the Department and this Court by order dated 28-07-2004 declined to call for the records by affirming the order of the Tribunal. In the circumstances, the same order also follows in this case as well. Accordingly, the Central Excise Reference Case is dismissed. Miscellaneous petitions, if any, pending in this reference case shall also stand dismissed. There shall be no order as to costs.

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_______________________

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G. CHANDRAIAH, J

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____________________________ CHALLA KODANDA RAM,J

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Dated: 26-02-2014 NRG

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HON’BLE SRI JUSTICE G. CHANDRAIAH

¶14

&

¶15

HON’BLE SRI JUSTICE CHALLA KODANDA RAM

¶16

CERC No.22 OF 2003

¶17

( per CKR,J )

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Dated: 26-02-2014 NRG

The Commissioner ofCentralExcise v. M/s .Mahavir Ispat

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The Commissioner ofCentralExcise v. M/s .Mahavir Ispat

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