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Issues:
1. Jurisdiction of the Appellate Tribunal to entertain appeal against the Additional Collector of Central Excise. 2. Interpretation of Section 35G of the Central Excises and Salt Act for reference to the High Court. 3. Validity of orders passed by the East Regional Bench under the direction of the High Court, Calcutta. Analysis: 1. The appellants, manufacturers of gases, challenged the Additional Collector of Central Excise, Patna's order confirming a demand of Rs. 62,874 and imposing a penalty of Rs. 5,000 under the Central Excises and Salt Act, 1944. The appeal was initially filed before the Collector of Central Excise (Appeals) but was directed to be filed before the Appellate Tribunal. The Calcutta High Court ordered withdrawal of the appeal before the Tribunal and re-filing before the Collector (Appeals) with a direction to decide the jurisdiction issue. The subsequent appeals and writs led to a series of jurisdictional challenges and directions from various authorities. 2. The Reference Application raised questions regarding the jurisdiction of the Appellate Tribunal to entertain appeals against the Additional Collector of Central Excise, the transfer of appeals to Special Benches, and the competence of the Calcutta Bench to decide on jurisdictional matters. The appellants sought a statement of the case under Section 35G of the Act for reference to the High Court. The Tribunal considered the provisions of Section 35G and the nature of orders under Section 35C, emphasizing that references to the High Court are only contemplated for points of law arising from orders passed under Section 35C. The Tribunal held that the order of the East Regional Bench did not fall under Section 35C and thus rejected the Reference Application. 3. The jurisdictional issues were further debated by the counsels, with the appellants arguing for the entertainability of the Reference Application based on Section 35G, while the JDR contended that references could only be made after the final order under Section 35C. The JDR cited precedent to support the Tribunal's jurisdiction conferred by the Calcutta High Court for deciding preliminary questions. The Tribunal clarified the scope of orders under Section 35C, highlighting the need for points of law arising from such orders for reference to the High Court. The decision emphasized that the order in question did not fall under Section 35C, leading to the dismissal of the Reference Application. In conclusion, the judgment delves into the intricacies of jurisdictional challenges, the interpretation of relevant legal provisions, and the scope of references to the High Court under the Central Excises and Salt Act, 1944. The Tribunal's analysis focused on the specific nature of orders under Section 35C and the requirements for references, ultimately leading to the dismissal of the Reference Application in this case.
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