1997 (12) TMI 270

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..... K. Sankararaman, Member (T)]. Commissioner of Central Excise, Jaipur has filed this reference application stating that the following questions of law have arisen out of Final Order Nos. 243 to 245/97-C, dated 25-4-1997, which require to be referred to the High Court for their advice. 1. Whether the recycled Caprolactum obtained from the waste generated during the weaving of facrics havin .....

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..... ation to the Tribunal may be made for reference to High Court of any question of law arising out of an order of the Tribunal passed under Section 35C not being an order relating among other things to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. The scope of the expression determination of rate of duty in rela .....

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..... g the scope of the parallel provision under the Customs Act, 1962, namely Section 130 relating to statement of case to High Court. It was held therein that although the Explanation under sub-section (5) of Section 130 expressly confined the definition of the expression to that sub- section, it is proper that the said expression used in other parts of the Customs Act should be interpreted similarly .....

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