1990 (6) TMI 127 - AT - Central Excise

Summary

Issues:
1. Maintainability of the reference application against an interim order under Section 35C of the Central Excises and Salt Act, 1944.

Detailed Analysis:

Issue 1: Maintainability of the reference application against an interim order under Section 35C of the Central Excises and Salt Act, 1944

The case involved a reference application filed by M/s. ORG Systems against an interim order, Misc. Order No. 8/89-A, dated 24th January, 1989. The appellant argued that the reference application should be treated as against the order passed under Section 35-C of the Central Excises and Salt Act, 1944. The respondent contended that the reference application was not maintainable as it was against an interim order that did not dispose of the appeal finally.

Upon examining the statutory provisions of Sections 35-C and 35-G of the Act, the Tribunal noted that a reference application is maintainable under Section 35-G where an order has been passed under Section 35-C, provided the order does not relate to the determination of any question regarding the rate of duty of excise or the value of goods for assessment purposes. In this case, both the rate of duty and valuation were involved.

The Tribunal observed that the appeal was listed for hearing on merits at the appellant's request, and both sides were heard on the preliminary jurisdictional point. The appellant challenged the interim order before the Gujarat High Court, which directed the Tribunal to decide the appeal on merits. Referring to a previous case, the Tribunal emphasized that a reference application under Section 35-G lies only against orders passed under Section 35-C that finally dispose of an appeal.

The Tribunal concluded that the miscellaneous order in question was an interim order and did not finally dispose of the appeal. Therefore, it held that the reference application against the interim order was not maintainable under Section 35-G. As a result, the Tribunal declined to refer the matter to the High Court.

In summary, the Tribunal determined that the reference application against an interim order under Section 35-C of the Central Excises and Salt Act, 1944 was not maintainable as the order did not finally dispose of the appeal, in accordance with the statutory provisions and previous judicial interpretations.