TAX CASES No.4 OF 2001 ---- Reference of statement of Central Excise O-in-O No. 07/MD/Comm/07-08 dated 04.07.97 passed by the Commissioner, Central Excise, Patna in the case of M/S Praveen Trading Corporation, Patna. ---- COMMISSIONER CENTRAL EXCISE,PATNA ------------------------------Applicant Versus M/S UNION INDUSTRIAL & ENGG.CO----------------------------------Respondent with TAX case No.5 oF 2001 COMMISSIONER CENTRAL EXCISE,PATNA---------------------------------Applicant Versus M/S PRAVEEN TRADING CORPORATION----------------------------------Respondent P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SUBASH CHANDRA JHA ---- Prasad & Jha,JJ. By order dated 31.3.2004 both the cases have been admitted on the following question of law : “Whether the Tribunal was justified in ignoring the balance-sheet, which is prepared according to law and signed by the parties, for deciding the question of production/manufacture of excisable goods by the respondent ?” Mr.Rakesh Kumar Singh, appears on behalf of the petitioner. No body appears on behalf of the respondents. In fairness to Mr.Singh he submits that the aforesaid question of law has already been answered by a Division Bench of this Court by order dated 12.9.2008 passed in Tax Case No. 3/2001(Commissioner,Central Excise,Patna vs.M/S Aryan Engg. & Allied Industries.) 2 These cases are, thus, disposed of in terms of the judgment of the aforesaid case. (C.K.Prasad,J.) (S.C.Jha,J.) Patna High Court Dated the 21st October,2008 Spal/ NAFR