M.M.Kumar, J.

1. On a petition filed under Section 35 H(l) of the Central Excise Act, 1944, by the Assessee, this Court has issued directions on 27-11-2001 [2002 (140) E.L.T. 376 (P&H)] to the Customs, Excise and Service Tax Appellate Tribunal (for brevity #24;the Tribunal#25;) to state facts of the case and refer the following questions of law for determination of this Court :-

(1) Whether the excise duty on goods not actually manufactured can be levied and collected Under Rule 96ZO of the Central Excise Rules, 1944 when the duty is levied under Section 3 of the Central Excise Act, 1944 on the goods produced or manufactured. (2) Whether duty of excise can be levied and collected simply on account of failure of Applicant to strictly comply procedural requirement.

2. At the hearing, we find that the aforesaid questions have already been answered in favour of the Assessee and against the revenue by two Division Benches of this Court in the cases of Commissioner, Central Excise Commissionerate, Ludhiana v. M/s Shiv Durga Ispat, Ludhiana (Punjab) (CEA No.63 of 2006, decided on 27-10-2006) and Commissioner of Cental Excise, Ludhiana v. Ralson India Ltd . - 2006 (202) E.L.T