1991 (5) TMI 155

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..... s. [Order per: G. Sankaran, President], - This is an application filed by the Collector of Central Excise, Rajkot, seeking reference to the jurisdictional High Court of certain questions of law said to arise out of Misc. Order No. 345/90-C dated 14-12-1990 in Customs Appeal No. 2533/85-C. 2. We have heard Shri L. Narasimhamurthy, DR, for the Collector and Smt. Shanta Thiruvenktadam, Advocate, .....

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..... inks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Tribunal may think fit, for fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. The present order has only decided that the Special Bench has no jurisdiction to .....

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..... 790. Though these decisions are with reference to the provisions of the Central Excises and Salt Act, their ratio is applicable to reference applications filed under the Customs Act also since the provisions in both Acts are similar. As such, no reference lies against the miscellaneous order of the Tribunal in this case and consequently, the application is dismissed.
Case laws, Decisions, Jud .....

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