PRAKASH KRISHNA,J. - (1.) Customs, Excise, Service Tax Appellate Tribunal, New Delhi has referred the following questions of law in pursuance of the order of this Court dated 9-8-2011 passed in Central Excise Reference Application No. 112 of 2000 [2004 (178) E.L.T. 618 (Tri.-Del.)] whether the word "Collector, Excise" includes Additional Commissioner, who has passed the order.
(2.) Heard Sri Ashok Singh, learned counsel for the department. In opposition of the reference none is present. An affidavit of service stating that the respondent has been served with the notice has been filed. Service of notice of the reference on the respondent-manufacturer is deemed sufficient.
(3.) The respondents have been served vide acknowledgement dated 8-2-2013 as per affidavit of service.;