TMI Blog2001 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Suits Valuation Act, 1956, the Court Fee of Rs. 200/- should have been collected only by way of Stamps is untenable. 2.No doubt, Section 69 of the A.P. Court Fees and Suits Valuation Act provides that all fees chargeable under this Act shall be collected in stamps. But the Court fee paid by the appellant in this case is not under the provisions of the A.P. Court fees and Suits Valuation Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Tribunal to refer to the High Court any question of law arising from such order of the Tribunal." 4.Rule 218(1) of the Central Excise Rules, 1944 provides that : "An application under sub-section (1) of Section 35H requiring the High Court to direct the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. E.A. 6 and such application shall be filed in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a lapse on the part of the Registry in encashing the demand draft and crediting the same towards the Court fee. By this time the validity of the demand draft has expired. However, the learned counsel for the petitioner fairly submitted that his client would invalidate and submit a fresh demand draft if the Court may so direct. 7.In that view of the matter, while rejecting the stand of the Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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