2000 (6) TMI 332 - AT - Central Excise

Summary

Issues:
1. Maintainability of the reference application under Sec. 35G(1) of the Central Excise Act against an interim order.
2. Interpretation of provisions of Sec. 35C and Sec. 35G regarding the filing of reference applications.
3. Precedents set by various judgments regarding the filing of reference applications against interim orders.

Analysis:

1. The judgment deals with the issue of the maintainability of a reference application under Sec. 35G(1) of the Central Excise Act against an interim order. The Tribunal highlighted that the Reference application can only be filed against final orders passed by the Tribunal, not against applications filed under Sec. 35F. The Commissioner filed a reference application treating certain papers as application under Sec. 35G, which was deemed incorrect based on legal provisions.

2. The Tribunal analyzed the provisions of Sec. 35C and Sec. 35G to clarify the correct procedure for filing reference applications. It emphasized that a reference application can only be made against final orders, as per the Central Excise Act. The judgment cited case laws to support this interpretation, including the decision of the Larger Bench in ORG Systems v. CCE and Siemens Ltd. v. CCE, which emphasized the limitations on reference applications against interlocutory orders or matters involving duty rates and valuation.

3. Furthermore, the judgment discussed various precedents set by different judgments regarding the filing of reference applications against interim orders. The Tribunal referred to the decision of the Allahabad High Court in CCE, Meerut v. President, CEGAT, which emphasized the importance of filing reference applications after a case has been decided on its merits by the Tribunal. The judgment also cited the case of HPC v. CCE, where the Tribunal refused to entertain a Reference application under similar circumstances, highlighting the consistent approach of the Tribunal in such matters.

In conclusion, the Tribunal dismissed the Reference application, emphasizing that no reference application should be filed against an interim order based on the provisions of the Central Excise Act and established legal precedents. The Commissioner's failure to adhere to the correct procedure led to the dismissal of the application, with a directive to send a copy of the order to the Chairman, CBEC for consideration.