1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO. 23 OF 2003 THE COMMISSIONER OF CENTRAL EXCISE APPLICANT Vs. SHREE MAHAGANESH TEXPRO LTD. .. RESPONDENT Mr. R. V. Desai for applicant CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 9/2/2009 P.C. . This application was admitted on 29/6/05 on the following substantial questions of law: (i) Whether the assessee/respondent was liable to pay Central Excise uty under Section 3A of Central Excise Act, 1944 read with Notification NO. 36/98-Central Excise (NT) dated 10/12/1998? (ii) Whether in view of the acceptance of the assessee for payment of duty under Section 3 A in respect of 3 chambers vitiates the findings of the Tribunal about applicability of Section 3A? 2 2. Learned counsel for the applicant states that 1st question is decided against the revenue by the Madras High Court and the appeal is pending. Hence the matter requires consideration. 3. The application is allowed. 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. Application is disposed of. JUDGE JUDGE