Punjab-Haryana High Court
Commissioner Of C. Ex. vs Steel Authority Of India Ltd. on 31 March, 2003
Equivalent citations: 2004 (170) ELT 273 P H
Bench: N Sodhi, N Sud
ORDER
N.K. Sodhi, J.
1. After hearing Counsel for the Department and having gone through the order of the Tribunal dated 19-4-2002, we are of the view that the following question of law arises from the order of the Tribunal :-
“Whether on the facts and in the circumstances of the case, the Tribunal was right in rejecting the application for rectification of mistake in view of the retrospective amendment made in Section 11D of the Central Excise Act, 1944 ?”
2. Accordingly/ the petition is allowed and the Tribunal is directed to draw the statement of the case and refer the aforesaid question of law to this Court for its opinion.