9911796707
TMI Blog1992 (6) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ld (Control) Appellate Tribunal, by order dated 18th August, 1983, reduced the penalty to Rs. 500/-. Thereafter, the petitioner filed an application (Annexure D) under Section 35G(1) of the Central Excises and Salt Act, for referring certain questions of law for the decision of this Court. The Customs, Excise and Gold (Control) Appellate Tribunal by order dated 27th April, 1984, held that no point of law has been specifically posed or formulated by the petitioner, nor could the Tribunal find out any such point in the long statement and dismissed the reference application. Thereafter, the petitioner has filed this Original Petition under Section 35G(3) of the Central Excises and Salt Act, 1944. 2. We heard counsel. It was argued that the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plea of the Revenue should succeed. Section 35G(1) and (3) of the Central Excises and Salt Act, 1944, Rule 218(1) and (3) of the Central Excise Rules, 1944 and Form No. E.A. 6 are relevant to settle the controversy in this case. They are as follows :- "35G Statement of case to High Court - (1) The Collector of Central Excise or the other party may, within sixty days of the date upon which he is served with notice of an order under Section 35G (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 fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, or as the case may be the other party may, within six months from the date on which he is served with notice of such refusal, apply to the High Court and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case and to refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly". Central Excise Rules, 1944 "Rule 218. Form of application to the Appellate Tribunal for reference to the High Court. - 1) An application under sub-section (1) of Section 35G requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. E.A. 6 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Respondent (1) State or Union Territory and the Collectorate from which the application is filed: (2) Number of appeal which gives rise to the reference: (3) Address to which notices may be sent to the applicant: (4) Address to which notices may be sent to the respondent: (5) The appeal noted above was decided by the Bench of the Appellate Tribunal on ............... (6) The notice of the order under Section 35C of the Central Excises and Salt Act; 1944 was served on the applicant on ________. (7) The facts which are admitted and/or found by the Appellate Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference. (8) The following questions of law arise out of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the form of reference application". 4. We are of the view that under Section 35G(1) of the Act, the petitioner should have filed the application in the prescribed form, requiring the Appellate Tribunal to refer to the High Court any question of law arising out of the order of the Appellate Tribunal. Rule 218(1) of the Central Excise Rules read with Rule 218(3) requires the application under Section 35G(1) of the Act to be filed in Form No. E.A. 6. Columns 8 and 9 of Form No. E.A. 6 are important. In Column 8, the questions of law, which according to the petitioner/applicant arise out of the order of the Appellate Tribunal should be specifically formulated. It is only those questions which the applicant can require the Appellate Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of Section 66 of the Act to be referred to the High Court. Clearly, an application under Section 63(1) of the Act should specify the questions of law which the applicant considers ought to be referred for decisions to the High Court. Directions under Section 66(2) of the Act are in the nature of "Mandamus" and as a general rule such directions will not be issued unless the Tribunal has known what it was that the Tribunal was required to do, so that the Tribunal had the opportunity of considering whether or not the Tribunal should comply. In other words, it must be shown by evidence that there was a distinct demand of that which the party seeking the directions desires to enforce, and that such a demand was met by a refusal". The afores ..... X X X X Extracts X X X X X X X X Extracts X X X X
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