AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.18 OF 2006 The Commissioner of Central Excise, Mumbai II ..Applicant. V/s. Godrej & Boyce Mfg. Co. Ltd., ..Respondent. Mr.R.V. Desai with Mr.Rajinder Kumar for the appellant. None for the respondent. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 18TH FEBRUARY, 2009. P.C. : 1. This application was admitted on 11-1-2007 on the following substantial questions of law : a. Whether on the facts and circumstances of the case and in law M/s.Godrej & Boyce Manufacturing Co. Ltd. can claim exemption from payment of central excise duty which is otherwise chargeable and leviable upon manufacturing of suction pipes and gaskets merely because the manufacture of same is carried out by its ex employee who admittedly is a dummy and has been manufacturing only on behalf of M/s.Godrej & Boyce Mfg. Co. Ltd., ? b. Whether on the facts and circumstances of the case and in law the tribunal has erred in coming to the conclusion that no evidentiary value can be attached to the admission made by one Shri.Vijay Ambre stating "I am working on behalf of M/s.Godrej and mine is a dummy unit", specially in view of the fact that there is no statement made by him retracting same subsequently and/or rebutted by Godrej and Boyce at any stage of proceedings." 2. Whether the respondent is entitled to the benefit of exemption, is a question of law involved in this case, which is required to be answered by this Court. Therefore, we allow the central excise application and direct the tribunal to send a statement of case raising above questions for the opinion of this Court. The statement may be sent as expeditiously as possible. 3. The application is accordingly disposed of (Judge) (Judge)