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TMI Blog2019 (8) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the Tribunal whereby the claim of the petitioner had been negated, was overruled by the larger bench, the petitioner became entitled to his reliefs. We would not express ourselves on this submission because before us, the petitioner seeks a direction to the Tribunal to refer the substantial question of law which is raised in the case. Now besides the fact that Section 35H providing for suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner/s : Mr.D.V.Pathy, Adv. For the Respondent/s : Mr.Archana Sinha, Adv. ORAL JUDGMENT (PER: HONOURABLE MR. JUSTICE JYOTI SARAN) Heard Mr. D.V. Pathy, learned counsel for the petitioner and Mr. S.P. Tripathi, learned Senior Standing Counsel for the Central Excise Department. This tax ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to a period when this provision was much in existence. Be that as it may, the fact remains when this Tax Case was filed in the year 2010, the provisions of Section 35H stood deleted. The other aspect of the matter is that the judgment and order dated 19.02.2002 of the Tribunal whereby the claim of the petitioner was rejected and the complete text of which is placed on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal whereby the claim of the petitioner had been negated, was overruled by the larger bench, the petitioner became entitled to his reliefs. We would not express ourselves on this submission because before us, the petitioner seeks a direction to the Tribunal to refer the substantial question of law which is raised in the case. Now besides the fact that Section 35H providing for such referen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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