1990 (6) TMI 176

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....ndent. [Order per : D. C. Mandal, Member (T)]. -  Notice of hearing of the aforesaid applications fixed for today was sent to the applicants and also to their counsel Shri Lachman Dev. The notice was received by them as it appears from the letter No. JKC/372/90- dated 30-5-1990 written by the applicants to the Assistant Registrar, Customs, Excise & Gold (Control), Appellate Tribunal, Ne....

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....on notification No. 83/83-CE, dated 1-8-1983." Section 35G(1) of the Central Excises & Salt Act, 1944 reads as follows :- "The Collector of Central Excise or the other party may, within sixty days of the date upon which he is served with notice of an order under Sec. 35C (not being an order relating, among other things, to the determination of any question having a relation to the rate of du....

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.... Under the provision of the aforesaid Section 350(1) a reference application may be filed against an order of this Tribunal passed under Section 35C of the Central Excises & Salt Act if such order is not 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 the purpose of assessment. In the present ....

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....In the circumstances, no reference application lies against the Tribunal's order. Consequently, the reference application is dismissed. 3. ROM Application No. E/ROM/15/90-C In the order dated 11-1-1990 the Tribunal held that the demand for duty beyond the period of six months prior to the date of service of the show cause notice was time-barred. Based on that finding, the Tribunal held that ....