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<h1>Section 35H Central Excise Act: High Court Application Rules and Timelines for Legal Questions Explained</h1> Section 35H of the Central Excise Act, 1944, allows the Principal Commissioner of Central Excise, Commissioner of Central Excise, or other parties to apply to the High Court within 180 days of receiving an order under Section 35C (excluding orders related to duty rates or goods value). The application must specify the legal question and relevant order paragraph. A cross-objection can be filed within 45 days of notice. The High Court may permit late submissions if justified. If the High Court directs, the Appellate Tribunal must refer the legal question to the Court within 120 days.