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TMI Blog1987 (2) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Agrawal, J.]. - M/s. Lal Chand Anand and Sons, Ghaziabad are the manufactures of excisable goods falling under Tariff Item No. 68 under the provisions of the Central Excises and Salt Act, 1944. The Government of India issued a notification, dated 18.6.1977 through which it exempted goods from payment of excise duty which fell under Tariff Item No. 68 up to the value of Rs. 30 lacs. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner several other appeals involving the same point were also referred to the Larger Bench. The Larger Bench answered this question by its order, dated 7.6.1984. It was thereafter that the Collector, Central Excise moved an application under Section 35G(1) of the Act in the case of respondent No. 2 for making a reference. The reference application was rejected on the ground of not being ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew and are of the opinion that the application under Section 35G(1) was rightly rejected by the Tribunal. On the facts and circumstances of the present case the said application was not maintainable. What the petitioner should have done was that after the case had been decided on merits by the Tribunal after the receipt of the question referred to, the Collector, Central Excise should have filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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