9911796707
TMI Blog1998 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... nni, Member (J)]. - Commissioner of Central Excise, Delhi-I has filed this Reference Application for referring the following questions to the Delhi High Court in terms of Section 35G of the Central Excise Act, 1944. "(i) Whether it is obligatory upon the Deptt. to cite reference to the orders relied upon. (ii) Whether a decision given by a collateral Bench, involving identical issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Order (Final Order No. A/1721/96-NB) dated 2-7-1996 involving the same party upheld the Department's appeal involving a similar issue and had held that the assessee being merely a manufacturer and not an exporter the benefit under Rule 57F(3) would not be available to the party. In the ROM application filed on 21-5-1997 the Department had prayed that since by an earlier Final Order (Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce there was no reference to the orders relied on by the Deptt. there was no mistake apparent on the face of the record. 5. Appearing for the Applicant Commissioner in the present Ref. application Shri P.K. Jain, SDR submitted that the Bench's observation that since the Department had not brought the decision given by a collateral Bench to its notice there was no mistake apparent on the face ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal was not followed in subsequent case would not give rise to a question of law for reference to the High Court when the earlier decision was not cited during the hearing. In the instant case also the question of law sought to be referred is relating to whether an earlier order ought to have been followed by the Tribunal even when it was not cited before the Bench at the time of hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that no question of law that can be referred to the High Court has arisen in this case. The question whether there is an obligation on the Department to cite reference to the orders relied upon is not a question of law. It is a well settled principle that any applicant who files an application before any judicial or quasi-judicial authority has to cite the authority relied on. It is not the ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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