Reference under Central Excise law barred where order merely declined admission of appeal under Section 35B

A reference application was held not maintainable where the impugned order was passed under the second proviso to Section 35B of the Central Excise Act, 1944 and merely declined to admit the appeal. The Tribunal reasoned that the statutory reference remedy under Section 35G is confined to orders passed under Section 35C, and an order refusing admission under Section 35B does not answer that description. The application was therefore rejected.

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Issues: Whether a reference application lies against an order passed under the second proviso to Section 35B of the Central Excise Act, 1944, when Section 35G permits reference only from an order under Section 35C.

Analysis: The Tribunal held that the impugned order was not a final order under Section 35C but an order declining to admit the appeal under the second proviso to Section 35B. Since the statutory right of reference under Section 35G is confined to orders passed under Section 35C, the application could not be maintained against the present order.

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

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