Punjab-Haryana High Court
Commissioner Of Central Excise vs Luxmi Engineering Works on 11 September, 2003
Equivalent citations: 2004 (167) ELT 512 P H
Bench: V Jain, A Mohunta
ORDER
1. After hearing counsel for the petitioner and having gone through the order dated 22-8-2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, we are of the view that the following question of law arises from the order of the Tribunal :-
“Whether in the light of the private record which had been discovered during a raid, the Tribunal was right in holding that there was no positive evidence of clandestine production and removing of goods during the relevant period?”
2. We, therefore, allow this petition and direct the Tribunal to refer the aforesaid question of law along with the statement of the case to this court for its opinion.