1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR CENTRAL EXCISE REFERENCE APPLICATION No.5 OF 2002 (The Commissioner Central Excise, Nagpur ..vs.. M/s Candico India Ltd., Nagpur) ------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order of directions and Registrar's orders ------------------------------------------------------------------------------------------------------------------------------------ Shri F.T. Mirza, Advocate for the applicant, Shri S.N. Kapoor, Advocate for the non-applicant/respondent No.2. CORAM:- J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED :- 24 th AUGUST, 2010 1. By this application (wrongly numbered as Central Excise Reference), the Commissioner of Central Excise and Customs seeks an order directing the CESTAT to raise the following question of law (re-framed question of law). “Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was entitled to get back credit on the basis of a photocopy of a Bill of Entry, which was neither countersigned by the customs authority nor there was any evidence regarding payment of duty through TR 6 Challan ? 2. Learned Counsel for respondent No.2-assessee fairly states that relevant documents placed before the Tribunal have not been 2 considered and therefore, he has no objection if the order of the Tribunal is set aside and the matter is remanded back for denovo consideration. 3. In this view of the matter, by consent of the parties the application is considered as statement of the case and by consent the order passed by the CEGAT dated 13-11-2001 is set aside and the matter is remanded back to the Tribunal for denovo consideration and in accordance with law. Application treated as Reference is disposed of accordingly. No order as to costs. JUDGE JUDGE pma