9911796707
TMI Blog1992 (6) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18th August, 1983, reduced the penalty to Rs. 500/-. Thereafter, the petitioner filed an application (Annexure D) under Section 35G(1) of the Central Excises and Salt Act, for referring certain questions of law for the decision of this Court. The Customs, Excise and Gold (Control) Appellate Tribunal by order dated 27th April, 1984, held that no point of law has been specifically posed or formulated by the petitioner, nor could the Tribunal find out any such point in the long statement and dismissed the reference application. Thereafter, the petitioner has filed this Original Petition under Section 35G(3) of the Central Excises and Salt Act, 1944. 2. We heard counsel. It was argued that the Appellate Tribunal could have spelt out or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 35G(1) and (3) of the Central Excises and Salt Act, 1944, Rule 218(1) and (3) of the Central Excise Rules, 1944 and Form No. E.A. 6 are relevant to settle the controversy in this case. They are as follows :- "35G Statement of case to High Court - (1) The Collector of Central Excise or the other party may, within sixty days of the date upon which he is served with notice of an order under Section 35G (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by fee of two hundred rupees, require the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (1) of Section 35G requiring the Appellate Tribunal to refer to the High Court any question of law shall be made in Form No. E.A. 6 and such application shall be filed in triplicate. ** ** ** ** ** ** ** ** (3) Where an application under sub-section (1) of Section 35G or a memorandum of cross-objections under sub-section (2) of that Section is made by any person other than the Collector of Central Excise, the application, the memorandum and the forms of verifications as contained in Form Nos. E.A. 6 and E.A. 7 respectively shall be signed by the person specified in sub-rule (2) of Rule 213". FORM NO. E.A. 6 F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, is annexed) be forwarded to the High Court with the statement of the case. Signature of the authorised representative. Signature of the applicant. if any. Verification I,............. the applicant do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the.......... day of........ 19 ......... Signature of the authorised representative. Signature of the applicant. if any. Notes:-1. The application and form of verification shall be signed by the applicant in accordance with the provisions of Rule 213 of the Central excise Rules, 1944. 2. The application shall be filed in triplicate. 3. The fee of Rs. 200 required to be paid under the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has totally failed to formulate any question of law as is required in column 8 in Form No. E.A. 6. In such circumstances, it is not proper for this Court to formulate any question of law and direct the Appellate Tribunal to refer those questions. Dealing with the similar provisions in the Income Tax Act, a Bench of the Punjab High Court, in Swami and Co. v. Commissioner of Income Tax at pages 604 and 605, observed thus : "Now, questions of law arising out of the order of the Tribunal are to be set forth in para No. 4 of the Reference Application and in para 5 of that application the applicant has to set forth which out of the questions of law arising out of the order of the Tribunal are to be referred to the High Court for decision. From ..... X X X X Extracts X X X X X X X X Extracts X X X X
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