Statutory filing by Commissioner cannot be delegated for a Section 35G reference application, making subordinate filing ineffective.
A reference application under Section 35G of the Central Excise Act had to be filed by the Commissioner himself, and that statutory function could not be delegated to a Deputy Commissioner. Although the filing was treated as within limitation because the Tribunal accepted the receipt and filing dates, the decisive defect was lack of proper statutory authorisation to institute the reference. The Deputy Commissioner's filing on the basis of the Commissioner's authorisation was therefore ineffective, and the application was rejected as not maintainable.
Issues: Whether the reference application under Section 35G of the Central Excise Act, 1944 was maintainable when it was filed by the Deputy Commissioner on the strength of authorisation by the Commissioner.
Analysis: The reference application was held to be maintainable as regards limitation, since the Tribunal accepted the Department's case that the Tribunal order had been received on 15-9-1999 and the application was filed on 12-11-1999. However, the controlling question was whether the Commissioner could authorise a subordinate officer to file a reference application under Section 35G. The filing requirement was treated as a statutory requirement resting on the Commissioner himself, and the power to institute the reference could not be delegated to the Deputy Commissioner. In view of that legal position, the application was not fit to be entertained.
Conclusion: The reference application was not maintainable because it was filed by the Deputy Commissioner instead of the Commissioner, and the authorisation was ineffective.
Final Conclusion: The proceeding ended in rejection on the ground of non-maintainability for want of proper statutory filing by the Commissioner.
Ratio Decidendi: A reference application under Section 35G of the Central Excise Act, 1944 must be filed by the Commissioner and cannot be validly delegated to a subordinate officer.
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