1998 (7) TMI 311

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....espondent. [Order per : A.C.C. Unni, Member (J)]. - This is a Reference Application made by M/s. Hind Syntex Limited seeking to refer a question of law to the Hon'ble High Court under Section 35G(1) of the Central Excise Act against the Final Order of this Tribunal No. A/932/97-NB. The applicants have by letter dated 8-12-1997 stated that they are filing a Reference Application. On a perusal....

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....ectly complied the provision of sub-rule (1) of Rule 233B, because proper letter of protest was delivered which in reference to classification of the excisable goods not being accepted by the Department. (12) That there was also proper compliance of sub-rules (2), (3) and (4) of Rule 233B of Central Excise Rules, 1944, inasmuch as, the letters were acknowledged, and the applicant have also....

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....hich is required to be referred to the High Court. Further, when the matter was called none was present. However, it is seen from the file that the appellants had written a letter dated 13-4-1998 stating that the Reference Application may be decided on the basis of merits and the evidence available on record. 3. Since the applicants have not clearly stated as to what is the question of law....