TMI Blog1995 (12) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Bhatnagar, Vice President]. This is a reference application filed by the Department against the order of the Tribunal No. C/83/94-B2, dated 27th October, 1994. 2. At the outset, a question arose whether the application was maintainable. 3. Learned counsel sought leave to mention that a reference application lies to the High Court in terms of Section 130 of the Customs Act which provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al s order in the case of J.K. Chemicals v. Collector of C. Ex. reported in 1991 (52) E.L.T. 536 (Tribunal). 6. Recently, Hon ble Supreme Court has also clarified the position by its judgment in the case of Navin Chemicals Mfg. Trading Co. Ltd. v. Collector of Customs reported in 1993 (68) E.L.T. 3 (S.C.) (Para 11). 7. Learned DR drew attention to the reference application filed by the Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment, no reference lies to the High Court. Since interpretation of exemption notification is one of the points involved in the present case, no reference would lie to the High Court under this provision. We also observe that the learned counsel is right in citing the orders and judgment mentioned above. 10. In view of the above position, we hold that the reference application is not maint ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
