TMI Blog2010 (12) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ade the High Court can only decide the question referred to it and thereafter has to send its judgement to the Tribunal who shall then decide the case in accordance with the judgement. - it is apparent that there is error apparent on the record of the case in as much as that this Court only has the jurisdiction to direct the Tribunal to refer the questions of law and could not have decided the same without such reference being made. - 38 of 2009 - - - Dated:- 23-12-2010 - Mr. Justice Deepak Gupta, Mr. Justice V.K.Ahuja, JJ. For the petitioner: Mr. Praveen Agarwal and Mr. Manish Gandhi, Advocate. For the Respondent No.1: Mr. Sandeep Sharma, Assistant Solicitor General of India . Per Deepak Gupta, J. 1. By means o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to High Court.- (1) The Commissioner of Central Excise or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under section 35C passed [before the 1st day of July, 2003] (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, apply to the High Court to direct the Appellate Tribunal to refer to the High Court any question of law arising from such order of the Tribunal. (2) The Commissioner of Central Excise or th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal. 5. Under sub-section 2 the party applying to the High Court is required to clearly state the question of law which he seeks to refer to the High Court. Sub-section 4 provides that the High Court can direct the Appellate Tribunal to refer the question of law raised in the application and thereafter the Appellate Tribunal on receipt of such direction must within 180 days draw up a submission of case and refer it to the High Court. Thereafter, Section 35-K will come into operation and the said section reads as follows:- 35-K. Decision of High Court or Supreme Court on the case stated. (1) The High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein and shall deliver its judgment thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is error apparent on the record of the case in as much as that this Court only has the jurisdiction to direct the Tribunal to refer the questions of law and could not have decided the same without such reference being made. 8. Shri Sandeep Sharma, learned Assistant Solicitor General ofIndia, has raised a preliminary objection that since there is no provision of review in the Excise Act, this review petition is not maintainable. The High Court is a Court of record and being a judicial authority has the inherent right to correct orders which on the face of it are erroneous. 9. In M.V.Elisabeth and others vs. Harwan Investment and Trading Pvt. Ltd., AIR 1993 SC 1014 the Apex Court held as follows:- The High Courts inIndiaare superio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of any orders passed by it the High Court has not only power but a duty to correct it. The High Court s power in that regards is plenary. In Naresh Sridhar vs. Sate of Maharashtra, (1966) 3 SCR 744: AIR 1967 SC 1, a nine Judge Bench of this Court has recognized the aforesaid superior status of the High Court as a Court of plenary jurisdiction being a Court of Record. 11. Therefore, the High Court has jurisdiction to review its order and the objection is over ruled. 12. In view of the above discussion, we are clearly of the view that an error has occurred in deciding the case on merits. We, therefore, allow the review petition and recall our judgement dated10th April, 2009. The Excise Reference be restored to its original numb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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