9911796707
TMI Blog1994 (3) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Advocate has appeared and reiterated the contentions made in the reference application. He pleaded that the questions of law are involved as there is no direct valuation issue and as such the reference application is maintainable. In support of his argument, he cited of the Tribunal in the case of Collector of Central Excise, Madras v. Chennai Bottling Company, Madras reporting in 1985 (19) E.L.T. 129 (Tribunal). He pleaded for making reference of the questions of law as proposed by the applicant. 2. Mrs. C.G. Lal, learned Senior Departmental Representative who has appeared on behalf of the respondent stated that no question of law is involved. A right to file a reference application or appeal is being given by the statute. In the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by holding that even the jewelleries were of Nepalese origin but such goods of Nepalese origin could not be imported without payment of duty whereas from a conjoint reading of the show cause notice and order-in-original passed by the Additional Collector of Customs it is clear that the goods were confiscated as those were of third country origin and not of Nepalese origin? (v) Whether the Tribunal was correct in law by not following the decisions of Madras High Court reported in 1987 (32) E.L.T. 640 (M.K.S. Abubackar v. Secy. to Govt. of India), 1989 (42) E.L.T. 541 (S.M.A. Siddique v. Govt. of India). The decision of Delhi High Court reported in 1987 (30) E.L.T. 900 (S.K. Sinha v. S.K. Shingal and Anr.) and 1987 (32) E.L.T. 511 (Jewel o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isclosed in the show cause notice and not considered by the Additional Collector in his order?" In the matter before us, we have to give a finding whether the reference application is maintainable or not. For ascertaining the same, the reproduction of the provision of law is very essential. Accordingly, we reproduce the Section 130E of the Customs Act, 1962 : * * * * * * * * * A perusal of Section 130E shows that where the order has been passed by the Regional Bench or the points of law are there, the reference application lies to the High Court and where the order has been passed by the Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case are different of the facts of Chennai Bottling Company, Madras case, and as such, the ratio of that judgment is not applicable in the present matter. This Tribunal had an occasion to deal with the similar situation in the case of Bhikusa Papers Private Limited, Nasik v. Collector of Central Excise, Bombay reported in 1986 (25) E.L.T. 264 (Tribunal) at para Nos. 6 & 8 which are reproduced below :- * * * * * * * * * In view of the above discussions, we are of the view that the reference application is not maintainable. If the applicant had any grievance against this order, it was open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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