Enforcement of High Court judgments: Central Excise officers must implement appellate orders upon certified copies, and references expanded.

Amendment to section 35K requires the concerned Central Excise Officer to give effect to a High Court order in an appeal under section 35G on the basis of a certified copy of the judgment, and revises subsection (2) to expressly cover references and appeals to the High Court or the Supreme Court, clarifying the scope of appellate and reference mechanisms.

---

---

---