1995 (12) TMI 116

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....der per : S.K. Bhatnagar, Vice President]. - This is a reference application filed by the Department against the order of the Tribunal No. C/83/94-B2, dated 27th October, 1994. 2. At the outset, a question arose whether the application was maintainable. 3. Learned counsel sought leave to mention that a reference application lies to the High Court in terms of Section 130 of the Customs Act....

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....ntion to the Tribunal's order in the case of J.K. Chemicals v. Collector of  C.  Ex. reported in 1991 (52) E.L.T. 536 (Tribunal). 6. Recently, Hon'ble Supreme Court has also clarified the position by its judgment in the case of Navin Chemicals Mfg. & Trading Co. Ltd. v. Collector of Customs reported in 1993 (68) E.L.T. 3 (S.C.) (Para 11). 7. Learned DR drew attention to the r....