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2012 (10) TMI 420 - HC - Central ExciseEligibility of documents for taking credit under the MODVAT SCHEME - gate passes issued prior to 1.4.1994 but endorsed after that date - Held that - Under Section 35 (H) (1) (iv) r.w.r. 11 of Chapter 27 of Allahabad High Court Rules, the application should be disposed of after the Appellate Tribunal is required to draw up the statement of the case, and refer the question to the High Court, within 120 days after receipt of such direction. As in this case, the question was called on 4.1.2002. The Central Excise Reference Application should have been disposed of by now and it appears that by an error, the matter was directed to be listed after four weeks. Application is accordingly disposed of & If the Tribunal has not yet drawn up the statement of the case, and not referred the question, the same may be done without any further delay.
Issues:
Central Excise Reference Application under Section 35-H (1) of the Central Excise Act 1944 for direction to draw up a statement of the case and refer questions of law to the High Court. Analysis: The judgment by the Allahabad High Court involved a Central Excise Reference Application filed by the Commissioner of Central Excise. The application sought direction to the Central Excise and Gold (Control) Appellate Tribunal, Northern Bench, New Delhi, to draw up a statement of the case and refer the questions of law framed in the application to the High Court under Section 35-H (1) of the Central Excise Act 1944. The Division Bench, on 4.10.2002, admitted the application specifically on the question of law related to gate passes issued prior to 1.4.1994 but endorsed after that date, concerning their eligibility under entry No. 10 in the table to the notification No. 16/94-CE(NT) dated 30.03.1994 for credit under the MODVAT Scheme. The Court directed the Customs Excise & Gold (Control) Appellate Tribunal, New Delhi, to promptly draw up the statement of the case and refer the aforementioned question to the High Court for its opinion. It was emphasized that cross objections could be raised during the hearing, and the matter was scheduled for listing after four weeks. The applicant's counsel highlighted the statutory requirement under Section 35 (H) (1) (iv) read with Rule 11 of Chapter 27 of Allahabad High Court Rules, mandating the disposal of such applications within 120 days after the Tribunal receives the direction to refer the question to the High Court. However, due to an error, the matter was erroneously listed after four weeks instead of being disposed of. Subsequently, the department also filed an application urging the disposal of the Central Excise Reference Application. The Court acknowledged the oversight and promptly disposed of the application, instructing the Tribunal to expeditiously draw up the statement of the case and refer the question without further delay. The judgment underscored the importance of adherence to procedural timelines and the efficient handling of reference applications under the Central Excise Act 1944 to ensure timely resolution of legal issues. This comprehensive analysis of the judgment by the Allahabad High Court provides a detailed overview of the issues involved, the court's directives, and the procedural aspects governing the disposal of Central Excise Reference Applications under the relevant legal framework.
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