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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Application to High Court to refer a question of law compels tribunal to prepare and send a statement under prescribed procedure.</h1> A Commissioner of Central Excise or the other party may apply to the High Court to direct the Appellate Tribunal to refer a question of law arising from a section 35C order, by filing the prescribed form and fee within the statutory period; the application must state the question and specify the relevant paragraph. The respondent may file verified cross-objections within a shorter period, and the High Court may admit late filings for sufficient cause. If directed, the Tribunal must draw up and refer a statement of the case within the prescribed timeframe.

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