GCR No.14 of 2003 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.14 of 2003 DATE OF DECISION: March 17, 2010 M/S GONTERMANNN PEIPERS (INDIA) LTD. ...PETITIONER VERSUS COMMISSIONER CENTRAL EXCISE, CHD. ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. JAGMOHAN BANSSAL, ADVOCATE FOR THE PETITIONER. MR. GURPEET SINGH, SR.STANDING COUNSEL FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Cusoms, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') vide its order dated 18.9.2003, has prepared a statement of facts from which we gather that the following question of law has been referred for adjudication:- “Whether credit on basic excise duty can be utilized for the payment of additional excise duty leviable under Textile and Textile Articles Act, 1978?” Counsel for the assessee submits this very question stands answered in Commissioner Central Excise vs. Malwa Industries Ltd., reported as 2010 (251) ELT 32 (P&H). The Central Board of Excise and Custom issued a letter from file No.345/18/2000-TRU clarifying that credit of basic excise duty can be utilized for the payment of additional duty of excise. GCR No.14 of 2003 -2- In view of the above, this reference is answered in the same terms as in Malwa Industries' case (supra), in favour of the assessee and against the Revenue. (ASHUTOSH MOHUNTA) JUDGE March 17, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE