2001 (9) TMI 120 - HC - Central Excise

Summary

The High Court of Jharkhand at Ranchi addressed an application under Section 35H of the Central Excise Act, 1944, related to interest charges on duty and penalty before the enactment of Section 11AB. The Court directed the Tribunal to refer two legal questions regarding the permissibility of filing an application while an appeal is pending in the Supreme Court and the authority's power to levy interest under Section 11AB. The application was disposed of with no costs.