- (1.) This reference under Section 35H of the Central Excise Act, 1944 is at the instance of the revenue and is directed against order dated 10th June, 2003 passed by the Customs, Excise & Gold Control Appellate Tribunal, East Zonal Bench, Kolkata in Appeal E-377/2002 thereby dismissing the appeal preferred by the Commissioner of Central Excise, Kolkata-III against order dated 6th February, 2002, passed by the Commissioner of Central Excise(Appeals), Kolkata.
(2.) The disputes involved in this reference relate to the claim of refund by the respondent in respect of Waste and Scrap of Cables.
(3.) It appears that there was initially dispute as to the question whether such Scrap and Waste materials were excisable. Such dispute was ultimately resolved by the order of the Assistant Commissioner, Behrampore dated 25th April, 1994 by which it was held that such Waste and Scraps were not excisable. The revenue has not challenged such decision and thus the said order has attained finality.;