9911796707
TMI Blog2000 (6) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : G.N. Srinivasan, Member (J)]. The instant Reference application has been filed against the order passed on 16-2-99 and issued on 18-2-99, whereunder the Tribunal had directed waiver of deposit of duty demanded and penalty imposed. Surprisingly, the reference application has been filed under Sec. 35G(1) of the Central Excise Act. The said provision inter alia provides that the Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Commissioner of Central Excise, Mumbai II filed certain bunch of papers thrown at the registry treating it as application filed under Sec. 35G. When we look into the case law on this aspect, we find that the Divn. Bench of the Allahabad High Court in the case of CCE, Meerut v. President, CEGAT had held at paragraph 4 thereof as follows : A question that arose before us was about the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 2-12-1986 the Collector while doing so also seeks reference in respect of the question which arose from the decision of the larger bench and has a bearing on the decision of the appeal on 2-12-1986. This has not been done. Therefore, it appears that the present application under Section 35F(3) is misconceived and is liable to be dismissed on merits. 4. The Larger Bench of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratio of the judgments and the provisions of Sec. 35C and Sec. 35G of the Central Excise Act, no reference application has to be filed against interim order. It is surprising that the Commissioner has filed the Reference application for consideration of the Tribunal without even considering the provisions of the Act. Hence, it is dismissed. 5. Copy of the order is directed to be sent to the Chai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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