2000 (6) TMI 332

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....ppellant. None, for the Respondent.  [Order per : G.N. Srinivasan, Member (J)]. - The instant Reference application has been filed against the order passed on 16-2-99 and issued on 18-2-99, whereunder the Tribunal had directed waiver of deposit of duty demanded and penalty imposed. Surprisingly, the reference application has been filed under Sec. 35G(1) of the Central Excise Act. The....

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....se Act. 3. When such is the position, it is surprised that the Commissioner of Central Excise, Mumbai II filed certain bunch of papers thrown at the registry treating it as application filed under Sec. 35G. When we look into the case law on this aspect, we find that the Divn. Bench of the Allahabad High Court in the case of CCE, Meerut v. President, CEGAT had held at paragraph 4 thereof as....

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....uestion which stood decided by the Tribunal by its final order dated 2-12-1986 the Collector while doing so also seeks reference in respect of the question which arose from the decision of the larger bench and has a bearing on the decision of the appeal on 2-12-1986. This has not been done. Therefore, it appears that the present application under Section 35F(3) is misconceived and is liable to be ....