TMI Blog1983 (8) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The application for reference has been filed beyond the time prescribed for such application. An application for condonation of delay in terms of proviso to Section 35G(1) has also been filed along with application for reference. 3. Notice of the application was issued to the Appellants. 4. At the date of hearing, the representative of the non-applicants stated that they had not been served with the copy of the application or other documents and requested that they may be supplied with the same before the matter was heard. 5. The Tribunal felt a doubt about the maintainability of the application filed by the applicant. It was felt that before the non-applicants after being provided with all the papers take action as provided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere can be no doubt that the issues involved in the order related to applicability of Notification numbers 99/77-C.E. and 153/77-C.E. and thus to rate of duty. The order cannot be read piece-meal, merely because issues were decided on the applicability of Rule 9(2) or Rule 10 of the Central Excise Rules and in favour of the non-applicants. On the ground of limitation would not mean that the order ceased to be one relating to determination of the question having a relation to the rate of duty. If the finding on limitation had been adverse to the appellants, it would have been necessary to go in detail into the question of rate of duty and the applicability of the notifications. It was because the appeal involved issues related among other th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delay in making an application for reference has not been explained satisfactorily, and on the available material it cannot be said that the applicant has satisfied the Tribunal that he was prevented by sufficient cause from presenting the application for reference within the specified period. The applicant cannot therefore get the benefit of proviso to sub-section (i) of Section 35G of the Act. 9. As a result, the application for reference is rejected both on the grounds of being not maintainable and limitation. Order pronounced in Open Court on 29th August, 1983. EDITOR S COMMENTS Section 35G of the Central Excises and Salt Act, 1944, provides for a reference to High Court where the Tribunal s order does not relate to determ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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