*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.4 OF 2006 The Commissioner of Central Excise, Pune. ..Applicant. -Versus- M/s Maharashtra Scooters Ltd.. ..Respondents ........... Mr.P.S.Jetly, for the Applicant. Mr.A.Hidayatullaha, Senior Counsel i/b D.S.K. Legal, for the Respondents. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 02nd March, 2010. P.C. 1 Heard the learned counsel for the rival parties. 2 After going through the application and the order passed by the Tribunal, in our opinion, the following substantial questions of law involve in the present case:- “1. Whether the instruction issued by the Board, not being the instructions issued under section 37B of the Central Excise Act, are binding on the judicial or quasi judicial officers in exercise of their quasi judicial powers in the light of the Honourable Supreme Court’s decision in the case of M/s Orient Paper Mills Ltd. Vs. Union of India? 2. Whether it is permissible to construe an item like tool kit (which is not subject to any process in the *2* line of manufacture of vehicle but is supplied with the vehicle) and whose supply is not a statutory requirement under the provision of any law, as an eligible input used in or in relation to manufacture of the two wheeler, as laid down in Rule 57A?” 3 The Tribunal is, therefore, 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. 4 Application is, accordingly, disposed of with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)