2002 (1) TMI 563

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.....A. Brahma Deva, Member (J)]. - This reference application is filed by M/s. Apollo Tyres Ltd., applicant, under Section 35G(1) of the Central Excise & Salt Act. 2. The Applicant filed Reference application on the ground that following questions of law arise out of the Order No. 1112/96, dated 12-6-96 and requested that the following questions to be referred to the High Court :- 1. &n....

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..../97 holding that since the issue relates to the rate of duty the reference application is not maintainable and the proper course open for the relief in the matter is by way of appeal to the Hon'ble Supreme Court under Section 35(L) of the Central Excise Act, 1944. The party has filed a writ petition before the High Court of Kerala against the said rejection order and on considering the pleas made ....

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....ant. However, they have requested to decide the matter on merits. Accordingly, we proceed to pass this order after hearing Shri Thomas George, D.R. for the Revenue. 5. Shri Thomas, while justifying the order passed by the Tribunal submitted that the Special Excise Duty levied was in a statutory book before 1-3-88 and the ratio of the decision of Supreme Court in the case of M/s. Wallace Flou....