2000 (9) TMI 87 - HC - Central Excise

Summary

The High Court of Delhi heard an application under Section 35G(3) of the Central Excise Act, 1944. The court directed the Custom, Excise and Gold (Control) Appellate Tribunal to refer a question regarding the applicability of Section 11B of the Central Excise Act to cases where a refund order has been passed but implementation is pending. The application was disposed of.