IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. G.C.R.No.12 of 2000 Date of Decision:18.03.2010 Commissioner of Central Excise, Chandigarh ....Petitioner Versus M/s Jagjit Industries ...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. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal, vide order dated 24.1.2000, has referred the following substantial question of law for adjudication by this Court:- “5A(1) if the Central Government that it is necessary in the public interest so to do, it may, by notification in the official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or an part of the duty of excise leviable thereon....” In Commissioner of Central Excise, Chandigarh vs. Ranbaxy Labs.Ltd. 2006 (203) E.L.T. 213 (P&H), it has been held that the assessee can pay the duty and thereafter availed the modvat credit. In view of the above, the referred question is answered in favour of the assessee and against the revenue. (ASHUTOSH MOHUNTA) JUDGE March 18, 2010 (MEHINDER SINGH SULLAR) AS JUDGE