ST : Since opinion rendered by High Court on reference under section 35H of Central Excise Act, 1944 is binding, Tribunal order giving effect to such opinion cannot amount to review of its earlier order

ST : Since opinion rendered by High Court on reference under section 35H of Central Excise Act, 1944 is binding, Tribunal order giving effect to such opinion cannot amount to review of its earlier order


[2013] 32 taxmann.com 203 (Punjab & Haryana)

HIGH COURT OF PUNJAB AND HARYANA

Devta Steel Rolling Mills

v.

Commissioner of Central Excise, Chandigarh