{"id":84272,"date":"2001-04-27T00:00:00","date_gmt":"2001-04-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cce-new-delhi-vs-ms-garg-industries-and-ms-on-27-april-2001-2"},"modified":"2017-07-12T05:46:20","modified_gmt":"2017-07-12T00:16:20","slug":"cce-new-delhi-vs-ms-garg-industries-and-ms-on-27-april-2001-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cce-new-delhi-vs-ms-garg-industries-and-ms-on-27-april-2001-2","title":{"rendered":"Cce, New Delhi vs M\/S. Garg Industries And M\/S. &#8230; on 27 April, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Cce, New Delhi vs M\/S. Garg Industries And M\/S. &#8230; on 27 April, 2001<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> G.R.Sharma  <\/p>\n<p> 1. In these 2 cases similar request for referring the matter to the Hon&#8217;ble Delhi High Court has been received. Therefore these two cases were heard together and are being disposed of by this common order.\n<\/p>\n<p> 2. The point of law formulated by the Commissioner reads &#8220;Whether the Hon&#8217;ble Tribunal is correct in concluding that it is well settled in law that it is entirely the option of the assessee either to avail exemption or to pay duty at normal rate and avail credit if admissible&#8221; Another question that has been made is &#8220;Whether provisions of Rule 57C are attracted in cases where final product are cleared without availing of exemption from whole of duty of excise.&#8221;\n<\/p>\n<p> 3. Arguing the case for the Revenue, Shri J. Singh, 1d.DR submits that the similar issue came up before a co-ordinate bench of this Tribunal and that the bench referred the matter to the High Court concerned. He submits that the matter has been reported in 2000 (39) RLT 593.\n<\/p>\n<p> 4. None appeared for the respondents.\n<\/p>\n<p> 5. Since in the case cited and relied upon by the Revenue, the Tribunal has come to the conclusion that a point of law arises. I do not find any problem to agree with this view of another bench of this Tribunal. In these circumstances, I hold that these are fit cases for reference to the Hon&#8217;ble High Court. The matter is accordingly referred to the Hon&#8217;ble Delhi High Court for their well considered view.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Cce, New Delhi vs M\/S. Garg Industries And M\/S. &#8230; on 27 April, 2001 ORDER G.R.Sharma 1. In these 2 cases similar request for referring the matter to the Hon&#8217;ble Delhi High Court has been received. Therefore these two cases were heard together and are being disposed of [&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-84272","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>Cce, New Delhi vs M\/S. 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