IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CEC No.60 of 2003 Date of Decision:-20.4.2010 M/s Bharti Systel Limited ...Petitioner Versus The Commissioner of Central Excise and another ...Respondents CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Vinod Kumar Aggarwal, Advocate for the petitioner. Mr.Gurpreet Singh, Senior Standing Counsel for the respondents. Ashutosh Mohunta, J. (Oral) The petitioner has filed this reference petition under section 35-H(1) of the Central Excise Act with the prayer for directing respondent No.2 for referring questions No.1 and 2 of law as mentioned at page 28 of this petition for adjudication by this Court. After hearing the learned counsel for the parties, we are of the considered view that question Nos.1 and 2 do arise for consideration by this Court and, accordingly, we direct the Appellate Tribunal to refer the question Nos.1 and 2 for adjudication by this court and prepare the statement of facts in accordance with law. (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) Judge 20.4.2010 AS