IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.11 of 2003 DATE OF DECISION: March 17, 2010 COMMISSIONER OF CENTRAL EXCISE, CHD. ...PETITIONER VERSUS M/S DASHMESH CASTING (P) LTD. ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. KAMAL SEHGAL, SR. STANDING COUNSEL FOR THE PETITIONER. MR. AKSHAY BHAN, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal) has referred the following question of law for adjudication by this Court:- “Whether on the facts and circumstances of the case, the Tribunal was right in holding that the octroi receipts without other evidence could not form the basis of clandestine removal of the excisable goods from the factory?” Counsel for the parties submits that this very question is squarely covered by the decision in CEA No.47 of 2009, Commissioner of Central Excise, Chandigarh vs. M/s Swastik Steel Works, decided on 8.7.2009. In view of the above, the reference is answered in the same terms as CEA No.47 of 2009. (ASHUTOSH MOHUNTA) JUDGE March 17, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE