1983 (11) TMI 280 - AT - Central Excise

Summary

The Tribunal rejected the reference application made by the Collector of Central Excise, Indore, under Sections 35G and 35H of the Central Excises and Salt Act, 1944, as it was deemed incompetent and not maintainable. The Tribunal held that Section 35H could only be invoked after a reference under Section 35G, and since the reference itself was not maintainable, the application was rejected.