https://www.taxtmi.com/caselaws?id=99226 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. en-us Fri, 29 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 16:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99226 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. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99226