Reference under Section 35G requires a Tribunal order under Section 35C; a miscellaneous compliance order is not enough.

Section 35G of the Central Excise Act permits a reference to the High Court only from a Tribunal order made under Section 35C. A miscellaneous order that merely recorded compliance with a stay direction and vacated a detention order did not satisfy that statutory precondition, and the pending appeal before the Tribunal did not alter the position. The reference mechanism was therefore unavailable, and the reference application was rejected as not maintainable.

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Issues: Whether a reference application under Section 35G of the Central Excise Act, 1944 was maintainable against a miscellaneous order that was not passed under Section 35C of the Central Excise Act, 1944.

Analysis: Section 35G permits a reference to the High Court only from an order of the Tribunal under Section 35C. The impugned miscellaneous order merely accepted compliance with the stay order and vacated the detention order; it was not an order made under Section 35C. Since the appeal was still pending before the Tribunal and the order sought to be referred did not satisfy the statutory precondition, the reference mechanism could not be invoked.

Conclusion: The reference application was not maintainable and stood rejected.

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