1990 (6) TMI 127

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....ented in the Registry on 7th April, 1989. On the request of the applicants earlier the reference application was listed for hearing. The reference application was adjourned. Shri K.S. Nanawati, Senior Advocate with Shri U.S. Prakashan, General Manager (Commercial) has appeared on behalf of the applicant. Shri Nanawati, the learned Senior Advocate pleaded that the present reference application is to be treated as a reference application against the order passed under Section 35-C of the Central Excises and Salt Act, 1944. He fairly stated that the Tribunal had not disposed of the appeal finally. The Tribunal had decided only on the preliminary point of the jurisdiction of the Collector to adjudicate the matter where the show cause notice was....

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....ixty days of the date upon which he is served with notice of an order under Section 35C (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court." A s....

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....appeal pending before the Appellate Tribunal. The Appellate Tribunal shall take decision on merits of the appeal in accordance with law. It is clarified that if the petitioners feel arrgieved by the final decision of the Appellate Tribunal, the petitioners may challenge the legality and validity of the same before the appropriate forum as it may be available to the petitioners. In that case rejection of this petition at this stage shall not be treated as a ground debarring the petitioners from raising all available contentions including the contentions raised in this petition against the decision of Appellate Tribunal on preliminary objection/issue. Subject to the aforesaid observations, the petition stands rejected. Rule discharged. Interi....