2006 (1) TMI 135 - HC - Central Excise

Summary

Issues:
1. Application under Section 35H(1) of the Central Excise Act, 1944 for a reference jurisdiction.
2. Question of law regarding BOPP Film as an input for manufacturing aprons and cots.

Analysis:

Issue 1: The application made by the Commissioner, Central Excise & Customs, Indore under Section 35H(1) of the Central Excise Act, 1944, arises from an order passed in Appeal No. E/5104/92-NB (SM). The Tribunal declined to make a reference to the High Court on the question proposed by the Commissioner, leading to the submission of this application seeking a reference jurisdiction.

Issue 2: The question of law proposed by the Commissioner revolves around whether BOPP Film used as a separator in the vulcanizing process of manufacturing aprons and cots can be considered an input for the purpose of rule 57A of the Central Excise Rules. After hearing the arguments from the Assistant Solicitor General of India and the learned counsel for the non-applicant, the High Court determined that the question of law does arise from the impugned appellate order. The High Court found merit in the question proposed and decided to refer it to the Court for a detailed examination and resolution.

The High Court directed the Tribunal to send the statement of cases to the Court within six months, containing all relevant facts, orders, and documents necessary for answering the question framed. The application was allowed without any costs, emphasizing the importance of a detailed statement of case to facilitate a thorough examination and resolution of the legal question at hand.