Application to High Court to obtain referral of a question of law from the Appellate Tribunal for judicial determination. The substituted section 35H provides that the Commissioner of Central Excise or the other party may, within one hundred and eighty days of service of notice of an order under section 35C (subject to exclusions), apply in prescribed form and, if applicable, on payment of a fee to the High Court to direct the Appellate Tribunal to refer a specified question of law. The application must state the question and the relevant Tribunal paragraph; the notified opponent may file verified cross-objections within forty-five days. If the High Court orders a reference, the Tribunal must draw up and refer a statement of the case within one hundred and twenty days.
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.
Application to High Court to obtain referral of a question of law from the Appellate Tribunal for judicial determination.
The substituted section 35H provides that the Commissioner of Central Excise or the other party may, within one hundred and eighty days of service of notice of an order under section 35C (subject to exclusions), apply in prescribed form and, if applicable, on payment of a fee to the High Court to direct the Appellate Tribunal to refer a specified question of law. The application must state the question and the relevant Tribunal paragraph; the notified opponent may file verified cross-objections within forty-five days. If the High Court orders a reference, the Tribunal must draw up and refer a statement of the case within one hundred and twenty days.
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