TMI Blog2018 (3) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in every case, where a reference is made. We say so because of the language of SubSection 4 which opens with an ‘if’ - having regard to the fact that it is a question of law, we deem it appropriate that the matters be decided by a larger Bench of appropriate strength. Matter placed before Hon’ble the Chief Justice of India for appropriate further course of action. - CIVIL APPEAL NO.6021 OF 2009, CIVIL APPEAL NO.6072-6073 OF 2009 - - - Dated:- 14-3-2018 - J. Chelameswar And Sanjay Kishan Kaul, JJ. For the Appellant : Mr. K. Radhakrishnan, Sr. Adv. Mr. Arijit Prasad, Adv. Ms. Shirin Khajuria, Adv. Ms. Ayushi Gaur, Adv. Mr. B. Krishna Prasad, AOR For the Respondent : Mr. Abhishek Anand, Adv. Mr. Udit Jain, Adv. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under Section 28(1). Admittedly the show cause notice under Section 28(1) was issued by the appellants beyond a period of six months reckoned from the relevant date. However, that period of six months was required to be substituted with a period of 5 years in certain contingencies under the proviso to Section 28(1) 1 as it stood at the point of time relevant to the facts of the case. The Customs, Excise and Gold Appellate Tribunal (CEGAT) before which eventually the dispute landed up opined that the Department(appellants before us) was not justified in invoking the extended period of limitation. Aggrieved by the same, the appellants sought a reference under Section 130A of the Customs Act (which stood subsequently repea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in subsection (1). (4) If, on an application made under sub-Section (1), the High Court directs the Appellate Tribunal to refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such direction, draw up a statement of the case and refer it to the High Court. By the judgment under appeal, the High Court dismissed the application. Hence the instant appeals. The only submission made by the learned counsel for the appellants is that when such an application under Section 130A seeking a reference i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not find anything in the text of Section 130A which implies that the High Court is mandatorily required to call for a statement from the Tribunal in every case, where a reference is made. We say so because of the language of SubSection 4 which opens with an if . However, learned counsel for the appellants very vehemently argued that the above extracted order enunciated the legal position regarding the interpretation of Section 130A which is required to be followed. We find it difficult to accept the submission. However, having regard to the fact that it is a question of law, we deem it appropriate that the matters be decided by a larger Bench of appropriate strength. We, therefore, direct the Registry to place the Order before Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eously refunded or the interest payable has not been paid, part paid or erroneously refunded is one crore rupees or less, a notice under this sub-section shall be served by the Commissioner of Customs or with his prior approval by any officer subordinate to him: Provided also that where the amount of duty which has not been levied or has been short-levied or erroneously refunded or the interest payable thereon has not been paid, part paid or erroneously refunded is more than one crore rupees, no notice under this sub-section shall be served except with the prior approval of the Chief Commissioner of Customs. Explanation.- Where the service of the notice is stayed by an order of a court, the period of such stay shall be exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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