Amended forum requirement under Central Excise law required references to be filed before the High Court, not the Tribunal.

After amendment of Section 37H of the Central Excise Act, 1944, reference applications that were still pending before the Tribunal could not be entertained because the Revenue was required to approach the High Court directly. The Tribunal held that the amended forum requirement displaced its jurisdiction over the pending references and dismissed the applications. It further noted that any objection based on limitation for a fresh filing before the High Court would have to be considered by that court if and when such an application was made. No liberty was granted by the Tribunal to refile the references before the High Court.

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Issues: Whether the reference applications filed before the Tribunal were liable to be dismissed after the amendment to Section 37H of the Central Excise Act, 1944 requiring the Revenue to approach the High Court, and whether liberty should be granted to file fresh reference applications before the High Court.

Analysis: The Tribunal recorded that, after the amendment, the Revenue was required to file the reference applications directly before the High Court. It also noted the contention that any fresh filing before the High Court would be barred by limitation, but observed that the question of limitation would be for the High Court to consider when a fresh application is filed there.

Conclusion: The reference applications were dismissed. No liberty was granted by the Tribunal to file them before the High Court.

Final Conclusion: The applications before the Tribunal were brought to an end on account of the amended forum requirement, leaving the Revenue to pursue the matter, if so advised, before the High Court.

Ratio Decidendi: Where the amended statutory scheme requires a reference to be moved before a different forum, the pending reference before the Tribunal cannot be entertained, and issues of limitation for any fresh filing are to be examined by the forum before which such filing is made.

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