AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.2 OF 2006 Steelco Gujarat Limited .... Applicants Vs. The Commissioner of Central Excise, Vadodara-II. .... Respondent Mr. V. Sridharan i/b PDS Legal for the applicants. Mr. R.V. Desai, senior counsel with Ms. Neeta Masurkar i/b Ms. Nisha Valani for the respondent. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 18TH FEBRUARY, 2009. P.C. :- 1. This application was admitted on 21/2/2007 on the following questions of law : “a) Whether in the facts and circumstances of the case, the Tribunal was right in law in confirming the demand of Rs.1,47,00,127/- and a penalty of Rs.75,00,000/- on the AJN 2 applicants? b) Whether the finding of the Tribunal is not vitiated by reason of its having ignored the relevant evidence and by reason of its relying upon wholly or partly irrelevant material or arriving at the inference from facts found on conjectures and surmise without any evidence whatsoever? c) Whether there was any material for the Appellate Tribunal to come to the conclusion that there has been a suppression of production of 5297.343 MTs by the assessee. d) Whether in the facts and circumstances fo the case, the finding of the Appellate Tribunal that there has been the suppression of production of 5297.343 MTs by the assessee is perverse?” 2. Against the order of the CEGAT dated 11/11/1998, the applicant had filed Reference Application before the CESTAT. The said application was rejected by order dated 27/10/2005. Hence, the present application is filed. 3. In a related proceeding, the matter was carried before the Supreme Court wherein the Apex Court by its order dated 12/12/2003 reported in 163 ELT 403 (SC) (CCE v. Steelco Gujarat Limited) held that the issue can be agitated in the AJN 3 Reference Application which was pending before the CESTAT which was ultimately disposed off on 27/10/2005. 4. In view of the above, the Tribunal is directed to raise the aforesaid questions of law for the opinion of this court. The statement of case may be forwarded to this court as expeditiously as possible. The application is disposed of. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]