Dismissal of Revenue's Mandamus Petition to Refer Questions of Law to Tribunal under Central Excise Act

The High Court of Punjab & Haryana at Chandigarh dismissed a Revenue petition seeking mandamus to refer questions of law to the Tribunal under Section 35H(1) of the Central Excise Act, 1944. The Court held the petition not maintainable, indicating the Department's remedy is to appeal before the Supreme Court under Clause (b) of Section 35L of the Act.

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The High Court of Punjab & Haryana at Chandigarh dismissed a Revenue petition under Section 35H(1) of the Central Excise Act, 1944, seeking a mandamus to refer questions of law to the Tribunal. The Court found the petition not maintainable and stated the Department's only remedy is to file an appeal before the Supreme Court under Clause (b) of Section 35L of the Act.

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