1999 (6) TMI 242

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..... At the outset, the learned Counsel for the respondents Shri Bipin Garg raised a preliminary objection to the maintainability of the Reference Application on the ground that it does not arise out of the final order passed in terms of Section 35C, against which alone a Reference application can be filed in terms of Section 35G, but it arises out of a order passed in terms of second proviso to Sec .....

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..... assed in terms of second proviso to Section 35B which provides that the Tribunal has discretion to refuse to admit an appeal in respect of an order passed by the Commissioner (Appeals) under Section 35A or an order passed by the CBEC... or an order passed by the Board or the Commissioner of Central Excise.... in any disputed case where the difference in duty involved or the duty or the amount of .....

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