IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.C. No.14 of 2004 Date of decision: December 4, 2006 Commissioner of Central Excise, Delhi-III. -----Appellant Vs. M/s Chawla Enterprises Ltd. and others. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE RAJESH BINDAL Present: Mr. Kamal Sehgal, Advocate for the petitioner. ----- ORDER: We have heard learned counsel for the revenue and are satisfied that the following question of law require adjudication by this Court which arise out of the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, passed in Appeal No.E/3443-45/2000NB(A) and Appeal No.E/1891/2001-NB(A):- “Whether in the facts and circumstances of the case, the finding of the CESTAT are perverse when it was proved on record by the revenue that inter-alia the wastage shown by the assessee was much more than the wastage being claimed in the process of manufacturing by similar other units and this necessity resulted in clandestine removal of goods?” Accordingly, we direct the Tribunal to frame statement of case and refer the above question of law to this Court for opinion. The petition is disposed of accordingly. ( ADARSH KUMAR GOEL ) JUDGE December 04, 2006 ( RAJESH BINDAL ) ashwani JUDGE