{"id":194857,"date":"2004-07-07T00:00:00","date_gmt":"2004-07-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-munjal-gases-on-7-july-2004"},"modified":"2016-02-19T14:16:41","modified_gmt":"2016-02-19T08:46:41","slug":"commissioner-of-c-ex-vs-munjal-gases-on-7-july-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-munjal-gases-on-7-july-2004","title":{"rendered":"Commissioner Of C. Ex. vs Munjal Gases on 7 July, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Commissioner Of C. Ex. vs Munjal Gases on 7 July, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (171) ELT 173 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: S Kang, A T V.K., N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Kang, Member (J) <\/p>\n<p>1. Heard both sides.\n<\/p>\n<p>2. The Revenue filed this reference application for referring the question of law.\n<\/p>\n<p>3. The ld. Counsel appearing on behalf of M\/s. Munjal Gases raised a preliminary objection that the reference application is not maintainable as the issue involved in the appeal is in respect of rate of duty.\n<\/p>\n<p>4. We find that the Tribunal in the Final Order No. 500 &amp; 501 \/99-C, dated 25-6-99 held that the assessee is entitled for the small-scale exemption under Notification No. 1\/93. Section 35G of the Central Excise Act provides that Commissioner of Central Excise or other party may require to the Tribunal to refer the High Court the question of law arising out of order passed under Section 35C (not being an order relating to determination of any question having relation to rate of duty or value of goods for purposes of assessment).\n<\/p>\n<p>5. In view of the provisions of Section 35G of the Act, we find force in the preliminary objection raised by the assessee. In the present case the issue involved is in respect of rate of duty hence the reference application is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Commissioner Of C. Ex. vs Munjal Gases on 7 July, 2004 Equivalent citations: 2004 (171) ELT 173 Tri Del Bench: S Kang, A T V.K., N T C.N.B. ORDER S.S. Kang, Member (J) 1. Heard both sides. 2. The Revenue filed this reference application for referring the question [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-194857","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of C. 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