Reference under Central Excise law entertained despite Supreme Court challenge, with interest question directed for consideration.

A reference application under Section 35H of the Central Excise Act, 1944 was held to be entertainable despite the underlying order being under challenge before the Supreme Court, and the Tribunal was directed to refer the stated questions of law. The document also notes that a question concerning levy of interest under Section 11AB was fit for reference for consideration. No final adjudication was made on the merits of the referred questions, and the discussion is confined to the propriety of making the reference.

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Issues: Whether a reference application under Section 35H of the Central Excise Act, 1944 should be entertained where the underlying order was already under challenge before the Supreme Court, and whether a question relating to levy of interest under Section 11AB of the Central Excise Act, 1944 should be referred for consideration.

Outcome: The application was allowed and the Tribunal was directed to refer the stated questions of law; no final adjudication was made on the merits of the referred questions.

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