2003 (1) TMI 128 - HC - Central Excise

Summary

The High Court of Judicature for Rajasthan at Jodhpur allowed the Union of India's application under Section 35H(1) of the Central Excise Act, 1944, directing the Customs Excise and Gold (Control) Appellate Tribunal to refer the question of law regarding the Tribunal's discretion to reduce the penalty imposed under Section 11AC of the Act.