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2006 Supreme(P&H) 3336

RAJESH BINDAL, ADARSH KUMAR GOEL
Mauria Udyog Ltd. – Appellant
Versus
Commissioner Of Central Excise – Respondent


Judgment

1. This petition has been filed by the assessee under Section 35H of the Central Excise Act, 1944 seeking a direction for reference of following questions of law (handed over in Court at the time of hearing), arising out of the order of the Tribunal dated 8-10-2002 :

(i) Whether in the facts and circumstances of the case the Delhi Bench of the Tribunal was bound to follow the Kolkata Bench judgment in Utkal Polyweave Indus. Pvt. Ltd. V/s. Commissioner of Central Excise, Bhu-baneswar 2001 (136) E.L.T. 818 (Tri.-Kolkata) and in the event of disagreement, the Tribunal was bound to refer the question to a Larger Bench as was prayed for by the petitioner?

(ii) Whether the Tribunal misapplied the MRF judgment of the Supreme Court reported as, to the facts of the petitioners case when they were totally different from those in the MRF case?

(iii) Whether the Tribunal could have followed the judgment of the Larger Bench of the Tribunal in the case of Rajiv Mardia v. Commissioner of Central Excise, which stood over-ruled by a still Larger Bench in the same case reported as?

(iv) Whether the Tribunal should have called for the records of the case from the Department when the petitione













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