2002 (4) TMI 853

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..... rder per : S.S. Kang, Member (J)]. The applicants filed these applications for referring the questions of law to the Hon ble High Court. 2. Revenue raised a preliminary objection in Reference application No. E/Ref/64/97-NB (DB) that the Reference application is time-bar. The revenue also raised the preliminary objection in respect of both the applications that these are not in Proper profo .....

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..... hence the Reference application was filed on 3rd April, 1997 is beyond the period prescribed under Section 35G of the Central Excises and Salt Act, 1944. Hence the present application is time-bar. 5. In respect of the second objection raised by the Revenue, we find that Form number E.A. 6 is prescribed for reference application under Rule 218 of the Central Excise Rules. The Form prescribed that .....

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