9911796707
TMI Blog1987 (7) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Collector of Central Excise, Patna vide his order No. 60/MP/83 dated the 31st day of December, 1983 issued under C. No. V.(14H)(15)/81/23784 dated the 27th day of March, 1984 confirmed the demand of Rs. 62,874/- under Section 11 A of Central Excises and Salt Act, 1944 read with rule 9(2) of the Central Excise Rules, 1944. He also imposed a penalty of Rs. 5,000/- on the appellant under Section 173Q of the Central Excise Rules, 1944. Being aggrieved from the said order of the Additional Collector of Central Excise, Patna, the appellant filed an appeal before the Collector of Central Excise (Appeals), but the said appeal was returned to the appellant for filing before the Tribunal. Simultaneously, the appellant also filed an appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. Plain copy countersigned by the A.R. (Ct.) be given to the Advocates of the parties. Sd/- Amitabha Dutta Judge". In response to the Hon'ble Calcutta High Court's instructions, the appellant, filed an application before the CEGAT, R.K. Puram, New Delhi for withdrawal of Appeal No. ED(SB)1141/84-C and necessary permission for the withdrawal of the appeal was granted by Special Bench of the CEGAT vide Order No. 745/84-C dated the 11th day of October, 1984. As per directions of Hon'ble High Court, the appellant filed another appeal before the Collector (Appeals) Central Excise, Calcutta vide petition dated the 9th day of October, 1984. The said appeal was returned to the appellant by the Collector (Appeals) Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Special Bench of the CEGAT, New Delhi. The applicants have raised the following questions of law in the Reference Application and have pleaded for drawing up the statement of the case under Section 35G of the Central Excises and Salt Act, 1944 for reference to the High Court: "1. Whether the expression "a Central Excise Officer lower in rank than a Collector of Central Excise" appearing in Section 35 of the Central Excises and Salt Act includes an Additional Collector of Central Excise? 2. Whether an appeal against the order of the Additional Collector of Central Excise lies to the Collector (Appeals) under Section 35 of the Central Excises and Salt Act or to the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w which requires the reference of the case to the High Court only after the final disposal of the appeal. He stated that there could be more than one order passed by the Tribunal under Section 35C and each would become the basis for reference in terms of Section 35G. 5. The learned JDR, Smt. J.K. Chander, pleaded that no final order in terms of Section 35C had been passed by the Tribunal and pleaded that even though more than one order may be passed by the Tribunal in one case, but the reference could be made in terms of Section 35G only after the passing of the final order. She pleaded that the jurisdiction on the East Regional Bench had been conferred by the Hon'ble High Court, Calcutta for disposal of the preliminary point raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any. Order passed by the East Regional Bench under directions of the High Court, Calcutta is on the interpretation of the statute as to the competent forum for entertaining the appeal against the order of the Additional Collector. This point has not arisen out of the lower authority's order. It, therefore, cannot be taken to be an order passed in terms of Section 35C. Inasmuch as the reference contemplated under Section 35C has to be only on the points of law arising in the orders passed under Section 35C and since the order of the East Regional Bench is not the one passed under that section, we hold that no reference lies against that order. We, therefore, reject the appellants plea and dismiss the Reference Application, In view of what w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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