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TMI Blog2010 (8) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal in Excise Appeal No. 3252 of 2000 [2003 (162) E.L.T. 546 (Tribunal)]. The application is stated to have been filed in terms of direction issued by Hon'ble High Court of Madhya Pradesh under Order dated 10-11-2009 passed in Writ Petition No. 9533/2003. The operative part of the said order of Hon'ble High Court reads thus : "We, therefore, grant liberty to petitioner to apply to Tribunal for referring the questions of law (if arise) to this Court under Section 35H of the Act within 3 months from the date of this order. In case, if any such application is made by the writ petitioner within the time fixed by this court then in such event, the Tribunal shall decide the application on its merits in accordance with uninfluenced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he galvanised pipes were not exported. In such a situation, the appellants are liable to pay duty, which would have been leviable on receipt of pipes, should be paid on the value of the galvanised pipes when in place of export they were removed in DTA." 4. Section 35L(b) of Central Excise Act, 1944 provides that an appeal shall lie to the Supreme Court from any order passed by the Appellate Tribunal 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. 5. Section 35H(1) of Central Excise Act, 1944 provides that the Commissioner of Central Excise or the other party may, within one hundred and eighty days of the date u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment is not entitled to raise preliminary objection particularly relating to the said restriction. 9. The objection sought to be raised on behalf of the department goes to the root of the matter as it relates to the absence of power to the Tribunal to refer the matter in cases other than those specified under the statutory provisions of law, and therefore, need to reject the application. In other words, though the Tribunal has power and jurisdiction to entertain the reference application, the same has to be exercised within the scope of the provisions of law applicable to the reference matters and the same do not empower the Tribunal to refer the matter when the same relates to the issue pertaining to rate of duties or value of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be directed to ignore or act contrary to Section 27, whether before or after amendment. May be the High Court or a civil court is not bound by the said provisions but the authorities under the Act are. Nor can there be any question of the High Court clothing the authorities with its power under Article 226 or the power of a civil court. No such delegation or conferment can ever be conceived." Hence to read the Hon'ble High Court's order in the manner sought to be argued on behalf of the assessee would amount to misreading of the order of the Hon'ble High Court. 10. Once the law is very clear, in our considered opinion, taking into consideration the direction of the High Court, we find that the application is not maintainable a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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