ORDER
G.R. Sharma
1. At the outset, Shri M.D. Singh, ld. SDR request for condonation of delay. He submits that there has been a delay in filing the reference application. He submits that the reference application was filed in appeal No.E/987/96-NB on 27.3.97 which was received in the Tribunal on 31.3.97 and reference application was in appeal No.E/950/96-NB on 6.1.97 which was received in the Tribunal on 1.4.97. He submits that reference application are required to be dealt with under Section 35G(1). He submits that the Tribunal is competent to condone the delay of 30 days. He submits that in view of the circumstances explained by the Commissioner in the applications, the delay in filing reference applications may be condoned. None appeared for the respondents. However, there is a request for decision on merits. I find that the delay has occurred on the ground that it took some time to trace out the papers. I am satisfied with the explanation furnished by the applicant. In the circumstances, the delay is condoned in filing the reference applications.
2. Arguing the case, Ld.SDR submits that the issue in this case decided by the Tribunal was about admissibility of modvat credit on the strength of gate passes issued on or before 31.3.94 but endorsed subsequently. He submits that the case was decided by the West Regional Bench in the case of Moosa Haji Patrawala (P) Limited [1996 (83) ELT 620]. He submits that when reference application was filed before the WRB at Bombay of this Tribunal, the bench came to the conclusion that a point of law arises and, therefore allowed reference application and the matter has already been referred to the Hon’ble Bombay High Court for their considered view. He, therefore prays that reference applications may be referred to the Hon’ble Delhi High Court on the issue.
3. I have heard the submissions of the ld.SDR. I have also perused the evidence on records. I note that this very issue came up before WRB at Bombay in the case of Moosa Haji Patrawala (P) Limited cited above and the West Regional Bench allowed the reference application of the Department. I, therefore do not see any reason to disagree with that view of the West Regional Bench. In the circumstances, I hold that a point of law arises. Therefore the point of law reading as “Whether the gate passes issued before 1.4.94 and endorsed after this date are valid documents under Rule 57G of the Central Excise Rules, 1944 for the purpose of availing modvat credit” is directed to be referred to the Hon’ble Delhi High Court for their considered opinion. The registry shall prepare the statement of the case and refer the matter to the Hon’ble Delhi High Court.
