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of <h1>High Court and Supreme Court Decisions on Law Questions Under Section 35K Must Be Implemented by Central Excise Officers.</h1> Section 35K of the Central Excise Act, 1944, outlines the procedure for decisions made by the High Court or Supreme Court regarding questions of law in cases related to central excise. The court must deliver a judgment detailing the grounds for its decision, and a copy is sent to the Appellate Tribunal to ensure compliance. When the High Court rules on an appeal under Section 35G, the relevant Central Excise Officer must implement the decision based on a certified judgment copy. The court has discretion over the costs associated with references or appeals, excluding the reference fee.
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