1999 (6) TMI 241

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..... ravadivelu, JDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. This is a reference application filed by the Commissioner for reference of the matter to the Hon ble High Court in terms of questions raised therein. 2. Ld. Consultant raises preliminary objection on the ground that Commissioner of Customs cannot delegate and authorise the responsibility to the Asst. Commissio .....

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..... receipt of the order and the order should not be an order relating among other things, to the determination to the rate of duty of excise or to the value of goods for the purpose of assessment. The Tribunal also noted that the application has not been filed by the Collector and that the order also did not relate among other things to the determination of any question having a relation to the rate .....

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..... of said Section and hence in view of these judgments the reference application has to be held to be not maintainable. 5. Ld. DR Shri S. Sankaravadivelu submits that reference application having been signed by the AC should be accepted as the Commissioner has powers to authorise the Asst. Commissioner to file reference application. 6. On careful consideration of the submissions, and on perusa .....

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